Section 132 of the CGST Act, 2017—Bail – The Appellant challenged the order of the High Court whereby bail application was dismissed. The court observed that they are not inclined to interfere with the impugned order in exercise of jurisdiction under Article 136 of the Constitution of India.

Held that:- The Hon’ble Court dismissed the special leave petition and directed the Trial Court to conclude the trial, as expeditiously as possible, preferably within six months.