Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail. The counsel for the petitioner submitted that the petitioner is in custody since 26-01-2022, i.e., for five months. Given the period of incarceration viz-a-viz the amount fallen to the petitioner’s share, coupled with the petitioner being a senior citizen, further pre-trial incarceration might not be justifiable. The court observed that provided the petitioner-accused is not required in any other case, the petitioner shall be released on bail.

Held that:- The Hon’ble High Court allowed the petition and ordered the petitioner to be released on bail subject to certain conditions.