Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail respect of a case registered by Police under Sections 419, 420, 467, 468, 471, 120-B and 259 of Indian Penal Code. It is alleged that the petitioner was floating bogus firms. The counsel for the petitioner submitted that there is no concrete evidence worth credence to establish his involvement in the alleged scam and that he has falsely been implicated in the instant case. It is infact a case of double jeopardy wherein the petitioner is also being prosecuted separately in a complaint lodged under provisions of Section 132 , wherein he has already been granted bail. The respondent counsel submitted that the present FIR has been lodged in respect of the allegations of cheating and forgery which are not part of the complaint lodged under provisions of Section 132. The court observed that the petitioner has been in custody since the last more than 1½ years. Several other co-accused have already been granted bail. Conclusion of trial is likely to consume time inasmuch as 22 PWs have been cited and none has been examined so far.

Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.