Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail for the offences punishable under Sections 132(1)(b) and 132(1)(c) read with Sections 132(1)(i) and 132(5) of Act. The applicant was arrested on 24.02.2022. The complaint as contemplated under the provisions of the Act is filed on 22.04.2022 by the Authority concerned. The counsel for the applicant submitted that no offence as alleged is made out against the applicant; the applicant is willing to deposit 10% of the amount within a period of four months from the date of his release; the investigation is virtually over; complaint has been filed by the department. The maximum punishment is up to five years and case is triable by Magistrate. The court observed that the incriminating materials relevant for the investigation purpose have been seized. The applicant is in custody since 24.02.2022 and after filing the complaint before the Magesterial Court, there is no progress in the trial and it will take considerable time. The department failed to point out that further custody of the applicant is necessary. The department has already recovered and seized Rs.64 lakhs and the applicant has shown his bonafide to deposit amount of 10%. Therefore, keeping the applicant behind bar would not serve any further purpose.

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