Section 132 of the CGST Act, 2017— Bail – The petitioner filed bail application under Section 439 Cr.P.C. against the order dated 27.05.2021 for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that a false case has been foisted against the petitioner. He has nothing to do with the alleged offence and no useful purpose would be served by keeping him behind the bars. The court observed that looking to the facts that petitioner is behind the bars since 25.03.2021, co-accused persons have been released on bail and the matter pertains to defalcation of amount and is essentially an economic offence, charge-sheet has been submitted, this court deems it just and proper to enlarge the petitioner on bail.

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