Section 132 of the CGST Act, 2017 --- Bail – The applicant sought regular bail. It is alleged that the applicant was involved in a vast GST evasion scam. The counsel for the petitioner contended that the applicant has falsely been implicated. Petitioner was not named in the FIR. The present FIR was registered on 24.10.2020, whereas, the petitioner was arrested on 29.09.2022 i.e. after the expiry of almost two years. No assessment order has been passed till date and no penalty has been levied so far. The alleged tax evasion of Rs.2,05,79,076/- is less than Rs.5,00,00,000/-, therefore, the offence is bailable. Nothing has to be recovered from him. The trial is likely to take a long time. No useful purpose will be served by further detention of the petitioner in custody. The court observed that the offences alleged are economic offences which have resulted in loss to the Government exchequer. The material on record, gravity and seriousness of the offence, prima facie involvement and complicity of the petitioner, the Court did not find any ground to grant concession of regular bail to the petitioner.

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