Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail. The counsel for the petitioner relied upon the order dated 11.11.2021 vide which co-accused was granted the concession of regular bail. It is alleged that the petitioner along with co-accused created forged firms. The petitioner is in custody for the last 08 months and 24 days; investigation is complete; out of total 40 prosecution witnesses, only 01 PW has been examined so far, therefore, it will take some time in conclusion of the trial. The court considering the long custody of the petitioner and the fact that no investigation is pending against him and it will take some time in conclusion of the trial, allowed this petition.

Held that:- The Hon’ble High Court directed the petitioner be released on regular bail subject to furnishing his bail bonds and two sureties of the like amount, to the satisfaction of the trial Court/Illaqa Magistrate/Duty Magistrate, concerned.