Section 132 of the CGST Act, 2017 —Bail —–The applicant prayed for bail for the offences under Section 132 (1) (b) of the Act. The counsel for applicant submitted that applicant is innocent and falsely implicated in the present case. The opposite party has taken fraudulent inward ITC and the proprietor was summoned but neither was he arrested nor has he been made accused in the present case. Till date no proceeding under Section 74 of the Act has been initiated by the Department. The applicant is employee of the firm. The court considering the nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, found it to be a case of bail.

Held that:- The Hon’ble High Court directed that the applicant be released on bail subject to certain conditions.