Section 132 of the CGST Act, 2017 — Bail —–The applicant prayed for bail. The applicant and co-accused availed fake ITC of Rs.40.66 crores on the strength of invoices issued by non-existent firms. The counsel for the applicant submitted that the Panchnamas were prepared in advance. All the statements are computer typed, which show that they were pre-typed and only signature of the accused were taken on their statements. No demand notice for ascertaining tax claimed has been issued till date. The applicant is in jail since 18.2.2022. No custodial interrogation of the applicant is required. The court observed that the department has already filed complaint against the applicant. The evidence collected against the applicant has been described in the complaint. The applicant is in jail since 18.2.2022 and there is no allegation that he had any prior criminal history of any economic offence or otherwise against him. The applicant has made out a case for bail.

Held that:- The Hon’ble High Court allowed the bail application and directed that the applicant be released on bail subject to certain conditions.