Section 132 of the CGST Act, 2017 —Bail –--The petitioners sought bail in a case registered under Section 132 of the Act. It is alleged that the petitioners had created seven bogus firms not only for availing inadmissible ITC on the strength of fake invoices but also for passing on of fraudulent ITC to buyers on the strength of invoices which were not accompanied with any goods. The counsel for the petitioners submitted that the petitioners have falsely been implicated and that there is no convincing evidence to substantiate the allegations. The maximum sentence in respect of offences for which complaint has been filed is 5 years and the petitioners have already undergone a substantial period of more than 1 year and 4 months. The court observed that the petitioners have been behind bars for a substantial period of 1 year and 4 months and for the offence, a maximum sentence is of rigorous imprisonment for 5 years. Conclusion of trial is likely to consume time inasmuch as the trial has not even commenced till date.

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