Section 132 of the CGST Act, 2017 — Bail —–The applicant prayed for bail. It is alleged that the applicant is involved in GST registration of fake firms by using pan card, adhaar card and other information of other persons procured fraudulently and by showing fraudulent transaction of such firms for availing fake ITC. The counsel for the applicant submitted that there is no GST registration in his name. The applicant has not committed any offence. He has nothing to do with the allegedly fraudulently registered firms. The complaint has already been filed before the competent court. The applicant is in jail since 10.03.2022 and has no criminal history to his credit. The court observed that there is no firm registered in the name of the applicant. From the bank accounts of the applicant, no monetary benefit from illegal availment of ITC were found. The complaint has already been filed against the applicant. The investigation has been conducted and necessary statements have been recorded. 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.