Section 132 of the CGST Act, 2017—Bail Application—The Petitioner, along with co accused Rajesh Jindal were arrested with the allegations that they were involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third person /firms/companies without actual supply of goods. The activity of accused and of co accused was found involving fictitious sales of the value of Rs. 201 Crores and of the amount of tax evasion of more than Rs. 27 Crores.

Held that:-The Hon’ble High Court held that vide detailed order dated 22.12.2018, the application for cancellation of bail of co accused Rajesh Jindal was allowed by ASJ, New Delhi and this order was affirmed by the Hon’ble High Court. No ground for bail is made out. Bail application is dismissed. — Adesh Jain Vs. The Commissioner or Central Tax GST Delhi (West) [2019] 8 TAXLOK.COM 027 (Patiala)