Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in the case; the provisions of Section 41A of Cr.P.C. have not been followed and he has been implicated based on the statements of co-accused. The offence is triable by Magistrate & is compoundable. He placed his reliance on the order in Dhanraj Singhal vs. State of Rajasthan decided on 28/9/2020. The counsel for the respondent submitted that there is huge tax evasion. The court observed that the offence is triable by Magistrate and there is no allegation of any criminal antecedent against the applicant and the offence is compoundable.

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