Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail. This is petitioner’s second petition under Section 439 of the Cr.P.C. previous one having been dismissed as withdrawn on 22.02.2021. The counsel for the petitioner submitted that the vires of Sections 69 and 132 of the Act stands challenged before a Division Bench of this Court in a bunch of cases. The co-accused and the alleged kingpin of the entire scam along with 2 other accused were enlarged on bail by a Coordinate Bench of this Court vide order dated 29.10.2021. The petitioner is in custody since 12.09.2020 and the trial, has come to a standstill in view of the orders passed by a Division Bench of this Court. The petitioner is not involved in any other criminal case. The court observed that the charges have not yet been framed and the trial has not been proceeding in view of the orders passed by a Division Bench of this Court and the trial will take considerable time to conclude and his further incarceration would not serve any useful purpose.

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