Section 132 of the CGST Act, 2017 --- Bail – The applicant sought regular bail. It is alleged that the applicant was involved in a vast GST evasion scam, causing a loss to the exchequer of Rs. 6 crores. The counsel for the petitioner contended that the accused has no criminal antecedents and pre-trial incarceration would cause an irreversible injustice to the petitioner and family. The court observed that an analysis of the allegations and evidence collected does not warrant the grant of bail to the petitioner.

Held that:- The Hon’ble High Court dismissed the Petition and directed that the Trial be expedited.