Section 132 of the CGST Act, 2017 —Bail –--The applicant prayed for regular bail. The counsel for the applicant submitted that the applicant has been falsely implicated as he has not availed any ITC. The applicant was pressurised by the officials concerned and his signatures were obtained on several blank papers and on some already typed documents. An amount of Rs. 1,25,80,980/- has been paid by one firm and after deducting the said amount from the claimed amount, the case of the applicant/accused comes under the said limit of Rs. 5 crore and becomes bailable offence. The court observed that allegations levelled against the applicant are that he issued fake invoices to the tune of Rs. 5.65 crore without the actual supply of goods. Considering the gravity and the nature of the allegations levelled against the applicant/accused and the fact that the investigation of the case is at nascent stage, this Court is not inclined to grant concession of bail to applicant.

Held that:- The Hon’ble High Court dismissed the bail application.