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Considering the totality of the facts, this court is of the considered view that accused does not deserve the concession of bail. Thus, the application filed by the accused for regular bail is hereby dismissed.

Section 132 of the CGST Act, 2017—Bail -- The applicant prayed for bail. The applicant was arrested on 26.06.2019. The applicant counsel submitted that the alleged evasion of GST is less than 5 crores. Accused was not at all involved. He has been falsely implicated. The respondent alleged that the accused has floated seven fake firms for passing on fake ITC. The court observed that the accused had floated some firms with the purpose to evade GST. Considering the totality of the facts, the accused does not deserve the concession of bail. Held that:-The Hon’ble High Court dismissed the bail application.
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