Section 132 of the CGST Act, 2017 --- Bail – The applicant prayed for regular bail to the petitioner for offences under Sections 132(1)(i) read with Section 132(1)(c)(e)(f) of Act, 2017. The counsel for the petitioner submitted that petitioner is neither having any connection with the firms, nor his name was found in the report of the Department. The petitioner appeared before the officers on 23.05.2022 and they took his signatures on the blank papers. The disclosure statement is alleged to have been made by the co-accused before the authorities under duress and fear. Therefore, the same cannot be said to be admissible in evidence. The court observed that the investigation is already complete. The complaint has already been filed in the concerned Court. The co-accused have already been granted bail by the Coordinate Bench of this Court and the case is to be tried by the Magistrate. The further custody of the petitioner would not serve any useful purpose.

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