Section 132 of CGST Act, 2017 — Bail – The Counsel for the appellant stated that after the initial deposit of Rs. 60 crores, Rs. 40 more crores have been deposited totaling to Rs.100 crores. The appellant will make arrangements to ensure that Rs. 50 more crores is deposited in 12 weeks and another Rs. 50 more crores within 12 weeks thereafter, totaling to Rs. 200 crores.

Held that:- The Hon’ble Court directed that subject to the aforesaid undertaking being complied, bail to the appellant is granted.