Section 132 of the CGST Act, 2017 — Bail —–The petitioner prayed for bail. It is alleged that the applicant used to get iron scrap from open market on which no GST was paid and GST invoices were issued from bogus firms in the name of the buyers. The applicant had issued invoices from their bogus firms without any supply of bills and they availed and utilized fraudulent input tax credit without any receipt of the goods. The counsel for the petitioner submitted that the applicant was taken into custody on 29-09-2021 and he was produced before the Court on 02-10-2021 and in the intervening period his confessional statement has been recorded and his signatures have been taken on various papers illegally. The applicant is not the beneficiary of tax. All the documents have already been filed in the court concerned and, therefore, the applicant is not in a position to tamper with or destroy any evidence. The co-accused has already been granted bail. The court observed that the substantive allegations against the applicant and Co-accused am are similar in nature and, therefore, the applicant is also entitled for being enlarged on bail pending conclusion of the trial.

Held that:- The Hon’ble High Court enlarged the applicant on bail subject to certain conditions.