Section 132 of the CGST Act, 2017 – Bail –-- The applicants sought bail. It is alleged that the applicant that availed and passed on inadmissible ITC of Rs. 11,01,04,357/- using fake invoices or bills. The applicant counsel submitted that the accused are not liable and responsible for the alleged violations of provisions of law and have not evaded any payment of tax. There is no malafide intention of the accused to avail any GST benefit. The accused are permanent resident of Mumbai. and ready to abide by conditions imposed by the Court. The court observed that the economic offence in which Rs. 48 crores evasion of taxes is involved is serious; the investigation is at a crucial stage and there are chance to tamper prosecution evidence and flee over justice.

Held that:- The Hon’ble Court rejected the bail applications.