Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for regular bail. The counsel for the petitioner submitted that previously another complaint was made in the year 2020 under Section 132  making identical allegations to those contained in the instant FIR; that the petitioner was granted regular bail on 18.05.2021 subject to certain conditions. Immediately after the petitioner secured bail pursuant to the order dated 18.05.2021, the present case was registered against and she was again arrested on 18.05.2021 and is in custody till today. The court observed that the petitioner is in custody since 09.12.2020 and though the petitioner had secured bail on 18.05.2021 on a complaint containing identical allegations, the said benefit has been denied by filing a second complaint containing the same allegations.

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