Section 132 of the CGST Act, 2017—Bail – The petitioner sought bail for the offences punishable under Section 132(1) (a), (h), (k) and (l) of the Act and challenged High Court order, whereby the bail application was dismissed. The counsel for the petitioner submitted that the allegation on which the proceedings is predicated, wherein 90,520 kgs. of raw/unmanufactured tobacco in 7 trucks is taken note of, the GST, if reckoned, comes to only Rs.1,93,26,020/-. It is contended that the sum of Rs.11,04,34,400/- shown as cess by the respondent is even without the proof of manufacture of zarda and it has been done only to indicate the projected value of more than Rs.15 Crores. The court observed that the petitioner was arrested on 21.07.2022 and the investigation has been completed and the charge sheet has been filed. The punishment provided is, imprisonment which may extend to 5 years and fine. The petitioner has already undergone incarceration for more than four months and completion of trial, in any event, would take some time.

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