Section 132 of the CGST Act, 2017— Bail – The petitioner filed bail application under Section 439 Cr.P.C. for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that a false case has been foisted against the petitioner. No evidence has been submitted by the prosecution. The applicant has not gained anything. He has cooperated in the investigation. After completing the investigation, charge sheet has been filed. The applicant is in custody since 14.01.2022. The respondent alleged that the petitioner has availed and passed on fake ITC. The court observed that investigation against the petitioner is complete. The petitioner is behind the bars since 14.01.2022. This court deems it just and proper to enlarge the petitioner on bail.

Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.