Section 132 of the CGST Act, 2017 — Bail — The petitioner challenged rejection order dated 30.09.2021 passed by the learned Sessions Judge. The petitioner is a Chartered Accountant and is alleged of utilizing and passing bogus ITC of Rs.3,19,64,16,609.16 by creating and operating 13 fictitious firms. The petitioner was arrested and was forwarded to the court concerned on 02.09.2021 and since then, he is in judicial custody. The petitioner being a Chartered Accountant, only registered the alleged firms based on documents supplied to him. He is neither a registered dealer nor duly authorized under the Act as a registered person. The court observed that the petitioner being a Chartered Accountant and his period of detention of four months and the fact that sufficient materials have already been collected and as the prosecution now primarily depends on documentation and related evidence and for that, tampering with the evidence seems to be remotely possible.

Held that:- The Hon’ble High Court allowed the petition and directed the petitioner be released on bail subject to certain conditions.