Section 132 of the CGST Act, 2017 — Bail – The applicants sought regular bail, who were in custody since 20.7.2021 for commission of offence punishable under Sections 16 & 132 (1) (b) & (c) of the Act. It is alleged that the applicants through fake input tax credit invoices, without actual supply of goods, facilitated recipients with fraudulent and irregular ITC. The counsel for applicant submitted that the applicant is engaged in doing professional course, he is also doing part time accountancy work. There is no transfer/deposit of any amount in his bank account through any alleged commercial dealing. Applicant is falsely implicated in the case. Applicant is in jail since 20.7.2021, charge sheet has already been filed after due investigation, no further custodial interrogation of applicant is required. The court observed that the applicants were arrested on 20.7.2021, charge sheet after due investigation is filed. The court relied the dictum of Hon'ble Supreme Court in cases of Shri Gurbaksh Singh Sibbia & ors vs. State of Punjab; Sanjay Chandra vs. CBI.

Held that:- The Hon’ble High Court enlarged applicants on regular bail subject to certain conditions.