Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for regular bail. The counsel for the petitioner submitted that the petitioner has been in custody since 15.06.2019. The trial is not likely to be concluded at an early date as only 2 PWs out of a total of 14 PWs have been examined till date. The State counsel accepted the fact that the trial is at an early stage. The court observed that the petitioner has committed serious offence, however, he has been in custody since 15.06.2019 and the trial is not likely to be concluded at an early date.

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