Section 132 of the CGST Act, 2017--- Bail —- The petitioner prayed for bail. The applicant was arrested on 26.4.2022. The applicant counsel submitted that the applicant has been falsely implicated. The authorities have failed to provide any calculation or any form of ascertainment of the alleged GST evasion. No show cause notice for determination of tax liability has yet been issued to the applicant even after lapse of more than two months from the date of arrest. The applicant has permanent abode and there are no chances of his flee from justice. The offence under which applicant is booked is punishable with five years imprisonment and is Magistrate triable. The applicant is in custody since last more than 70 days. The court observed that said evasion is above Rs. 5 crores thus alleged offence committed is non-bailable. The allegations leveled against applicant are grave in nature. Keeping in view the seriousness of allegations leveled against the applicant in an economic offence, the court is not inclined to grant concession of bail to the applicant.

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