Section 132 of the CGST, Act, 2017 — Bail -—– The petitioner challenged the order dated 22.12.2021 of the Court of the learned CMM and also sought restoration of the bail granted to the petitioner vide order dated 05.12.2020. The respondent thereafter have filed an application seeking cancellation of bail granted vide order dated 05.12.2020 by the learned CMM, which was declined vide order dated 18.01.2021. The respondent filed another application seeking cancellation of regular bail on the ground that the petitioner had flouted the condition no.4 of the order dated 05.12.2020, which reads that the accused shall not indulge in similar offence in future, as the petitioner was still engaging himself in issuance of fake paper invoices and thereby passing of fake / ineligible ITC. The respondent further submitted that the petitioner had not been appearing before the learned CMM on each and every date of hearing in terms of condition no.5 of the order dated 05.12.2020. The petitioner submitted reasons for non appearance due to health problems including COVID-19 problems, before the learned trial Court. But the learned CMM set aside the bail granted on 05.10.2020. The court observed that the applicant/ petitioner had not violated the condition no.4 of the order dated 05.12.2020 in as much as investigation in the matter qua any future commission of the offence after 05.12.2020 is still in progress. Further, the absence of the accused on the date 20.12.2021 and 21.12.2021 in the circumstances put forth have been explained.

Held that:- The Hon’ble High Court set aside the order dated 22.12.2021 of the learned CMM setting aside the grant of bail granted vide order dated 05.12.2020 subject to deposit of the costs of Rs. 1 lac.