Section 132 of the CGST Act, 2017--- Bail —- The applicants sought regular bail. The counsel for the applicants submitted that there was no criminal intention or knowledge attributable to said accused. The accused has been suffering from many medical problems. They are no more required in the investigation and have been in judicial custody since 04.02.2023. The court observed that the applicants firm firstly received summons from DGGI. Similarly they again received summons from UP State GST. Therefore, such proceedings are hit by provisions of section 6(2)(b) of the Act. Moreover applicant has deposited sum of Rs.50 lacs with DGGI where proceeding/ investigation is already pending. When the said firm was registered under UP State GST, the present action taken by DGGI is the misuse of provisions of the Act. Personal liberty of accused persons cannot be deprived only on the ground that some other persons, who may be required for the investigation of the matter, are not traceable to the Department.

Held that:- The Hon’ble Court admitted to bail upon certain conditions.