Section 132 of the CGST Act, 2017 —Bail –--The petitioner sought regular bail in a case registered under Sections 420, 467, 468, 471, 120-B IPC and Section 132 (1)(B)(C) of the Act. The counsel for the petitioner submitted that the petitioner has merely been used as a pawn by the co-accused and that it is the co-accused who is the main accused. The petitioner has been behind bars for a substantial period of more than 2 years and 3 months and as such deserves, the concession of regular bail. The court observed that the petitioner has been behind bars for a substantial period of more than 2 years and 3 months and that the petitioner cannot be said to be the main accused, his further detention will not serve any useful purpose.

Held that:- The Hon’ble High Court ordered the petitioner to be released on regular bail, subject to certain conditions