Section 132 of the CGST Act, 2017— Bail –-- The counsel for the appellant submitted that he has been in custody for 25 months out of a total period of 5 years for which he can be sentenced. The investigation is still stated to be pending though complaint has been filed. The ASG defended the order and stated that the appellant should not be enlarged on bail as he is a habitual offender who has earlier also been engaged in violation of the law as per earlier provisions. The court observed that the appellant cannot be indefinitely detained in custody more so having already undergone a period of 25 months of custody when he can be sent behind bars for maximum five years. It is almost 50% of the sentence.

Held that:- The Hon’ble Supreme Court granted bail to the appellant on terms and conditions to the satisfaction of the Trial Court.