Section 132 of the CGST Act, 2017—Bail —– The petitioner prayed for bail for offence under Section 132(1) (B), (C) & (F) of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case and all co-accused persons have already been released on bail by this Court. The petitioner is in custody for more than two years and the alleged offence is punishable with imprisonment for a term, which may extend to five years. The court observed that the petitioner is in custody for last more than two years and the main accused has already been released on bail and the alleged offence is punishable with imprisonment for a term, which may extend to five years.

Held that:- The Hon’ble High Court granted bail subject to certain conditions.