Section 132 of the CGST Act, 2017 --- Bail – The court observed since  the facts are almost identical, they see no reason to deviate from the view taken in the said case vide judgment and order dated 20.01.2023.

Held that:- The Hon’ble Court set aside the condition directing the appellant to deposit a sum of Rs.2 crores and sustained the rest of the conditions in the impugned order.