Section 132 of the CGST Act, 2017 — Bail — The petitioner who is in custody since 12.01.2021, has filed the bail application for commission of offences under Sections 132(1)(C) and 132(1)(b) of the Act. It is alleged that ITC benefits to the tune of Rs. 5,02,21,055 were acquired by the petitioner’s firm by way of fake bills without the actual supply of goods. The counsel for the Petitioner submitted that the petitioner has been arrayed as an accused for the acts and omission of another firm as well, but solely on the basis of his own confession. Law is well settled that the confession of the accused cannot be used against him. The Petitioner has been duly cooperating with the authorities and has on multiple occasions appeared in the offices to assist the authorities with the investigation, but despite his bonafide actions, he was forwarded into custody on 12.01.2021. The final charge sheet has been submitted and the documentary evidences have been seized, leaving no scope for the tampering of evidence. Bail, as it has been held in a catena of decisions, is not to be withheld as a punishment. The court observed that Bail cannot be refused as an indirect method of punishing the accused person before he is convicted. It is not in the interest of justice that the Petitioner should be in jail for an indefinite period. There is no serious contention of the Respondent that the Petitioner, if released on bail, would interfere with the trial or tamper with evidence. There is no justification for detaining the Petitioner in custody for any longer.

Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.