Section 132 of the CGST Act, 2017 — Bail — Conditions put by the Trial court -- The applicant sought bail. It is alleged that the applicant is engaged in fraudulently claiming and utilizing of the ITC on the strength of the invoices/bills received without actual receipt of the goods from certain non-existing firms. The counsel for the applicant submitted that the applicant was arrested on 03.09.2021 and the Sessions Court vide order dated 24.09.2021 allowed the bail application subject to one of the conditions that he will deposit 10% amount involved. There is no statutory provision of depositing the aforesaid amount without completing the investigation against the applicant. The respondent counsel submitted that the Applicant’s counsel while arguing bail application before learned Sessions Judge had made prayer that applicant is ready to deposit 10% of the liability and the court after considering his offer, granted bail to the applicant. The court observed that at the time of argument before trial court applicant agreed with condition No.3 therefore trial court directed to deposit 10% of the amount. The Applicant before trial court put a condition for getting bail before learned Sessions Judge now he cannot say that he is not in a position to deposit the amount as condition imposed by learned Sessions Judge.

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