Section 132 of the CGST Act, 2017—Bail – The petitioner filed bail application for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that the petitioner has been falsely implicated in this matter. Petitioner is behind the bar since long. The petitioner is neither owner nor partner of the firm. The petitioner and other co-accused had retracted the statements.  Other co accused were enlarged on bail.  The respondent counsel submits that petitioner had evaded GST of around Rs.54 Crores. The court deemed it just and proper to enlarge the petitioner on bail.

Held that:- The Hon’ble High Court allowed the application subject to certain conditions.