Section 132 of the CGST Act, 2017 —Bail –--The applicant sought anticipatory bails under Section 438 CrPC. The accused submitted that he has no criminal antecedents. The allegations are of fraud related to GST invoices and getting credits to the extent of Rs. 1,10,35,701/-. The court observed that the allegations against an accused are of cheating and the amount involved is more than rupees one crore. The court placed its reliance upon the Hon’ble Supreme Court decision in the matter of Jai Prakash Singh v. State of Bihar and another (2012) 4 SCC 379. The argument that the co-accused was granted bail and even the petitioner is entitled to bail on parity, is not sustainable because the specific allegations against the co-accused were that a sum of rupees ten lacs had fallen to his share and he had undergone custody of five months. Given the nature of allegations, custodial interrogation is required.

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