Section 132 of the CGST Act, 2017 —Bail –--The applicant prayed for regular bail. The counsel for the applicant/accused submitted that  the applicant has no concern with the alleged offence and he has been falsely implicated with the allegations. The co-accused had shared his UDIN number, ID and Password with the applicant and the same has been misused by the applicant. Nothing is to be recovered from the applicant and the case of the prosecution is fake and fictitious and the applicant/accused is not a previous convict and having good antecedents. The court observed that the allegations levelled against the applicant are that co-accused had given his login ID and password to him, who generated some UDIN for CA certificate for refund claims in respect of the firms which were later on found to be fraud/fake and thus has committed offence under Section 132 (1)(i) read with 132(1)(b)(c)(e)(f) of the Act 2017 and he has been actively involved and prepared the forged certificates for bogus/non-existent companies to claim a GST refund and thereby causing loss to the public exchequer. The investigation of the case is at nascent stage. Considering the seriousness and nature of the offence allegedly committed by the applicant, this Court is not inclined to grant concession of bail to applicant.  

Held that:- The Hon’ble High Court dismissed the instant bail application.