Section 132 of the CGST Act, 2017 —Bail –--The petitioner sought regular bail in a case registered under Section 132(1)(a)(b)(c) of the Act. It is alleged that the accused-firm has availed ITC to the tune of Rs. 5.65 crores from various non-existent suppliers, without receipt of goods. The counsel for the petitioner submitted that the petitioner has already been behind custody since the last about 9 months. Out of the amount allegedly availed fraudulently, the department has already recovered back an amount of about Rs. 2.07 crores approximately and as such, the allegation stands scaled down to fraud of Rs. 3.6 crores approximately. The court observed that the petitioner has been behind bars for a substantial period of about 9 months and that conclusion of trial is likely to consume time inasmuch as a large number of prosecution witnesses have been cited and as on date only 2 out of the cited 37 prosecution witnesses have been examined. Further detention of the petitioner will not serve any useful purpose.

Held that:- The Hon’ble High Court ordered the petitioner to be released on regular bail, subject to certain conditions.