Section 132 of the CGST Act --- Bail – The applicant sought regular bail. It is alleged that the applicant was involved in a vast GST evasion scam, causing a loss to the exchequer of Rs. 6 crores. The court observed that the appellant has been arrested primarily on the allegation of misuse of input credit. He is in detention since 27.01.2022. A coaccused has already been enlarged on bail, on 29.06.2022. Charge-sheet has been submitted.

Held that:- The Hon’ble High Court set aside the order under appeal and directed that the appellant be released on bail subject to certain conditions.