Section 132 of the CGST Act, 2017—Bail —-The Applicant sought bail for the offences under Sections 132 (1) (b), 132 (1) (c), 132(1) (i) of the Act. It is alleged that applicant is proprietor of two firms, which obtained fake invoices from non-existence firms and availed ITC of Rs. 10.80 Crores. The counsel for the applicant submitted that the applicant is innocent and has been falsely implicated in the present case due to ulterior motive. The applicant is not involved in offence which is alleged in complaint There are no demand of GST prior to arrest. The applicant is languishing in jail since 17.6.2022. The court relied upon the law laid down by the Apex Court in Satendra Kumar Antil Vs. C.B.I. & Another, observed that the applicant has made out a case for bail.

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