Section 132 of the CGST Act, 2017 – Bail –-–-The petitioner sought bail for the offences under Section 132(1)(b) & (c) of the Act. It is alleged that the petitioner was engaged in bill trading activities and passing on Input Tax credit to various companies fraudulently. The petitioner submitted that the allegation against him is evasion of input tax credit to a tune of Rs. 3.39 crores which is bailable offence. No adequate opportunity was given to him before remand which is mandatory requirement under Section 132 (1)(ii). Grounds of arrest were not communicated to the accused. He being in bail for about 60 days is entitled for bail since custodial interrogation already over. The court observed that in the instant case the tax evasion exceeds Rs. 5.00 Crores and since the investigation has entered the crucial stage, the release of the petitioner at this stage will lead to tampering of evidence.

Held that:- The Hon’ble High Court dismissed the Petition.