Section 132 of the CGST Act, 2017 --- Bail – The Appellant challenged High Court order dated 13-04-2021, whereby, after laying down certain conditions, the appellant was extended ad-interim relief of release on bail. The Senior Advocate appearing for the appellant submitted that apart from Rs.1 Crore deposited pursuant to the direction issued on the last occasion, the appellant has also deposited a sum of Rs.53 Lakhs. His client be given some time to deposit the balance amount so as to make up Rs.3,85,20,886/-.

Held that:- The Hon’ble High Court granted the appellant three months’ time to make the appropriate deposit and directed the order dated 22.04.2021 to made absolute.