Section 132 of the CGST Act, 2017--- Bail —- The applicant sought regular bail in connection with FIR registered at Police Station Economic Offences Wing for offences under Sections 420, 468 and 471 of the Indian Penal Code. There are allegations regarding fraudulent claim of ITC. The chargesheet has been filed on 08.10.2021, wherein the applicant has been named as an accused. The court observed that the chargesheet and a supplementary chargesheet having been filed, the applicant is entitled to bail in the facts and circumstances of the case. There is no suggestion in the Status Report that the applicant neither has prior criminal antecedents nor is there any material to suggest that he is a flight risk. The applicant has been in custody for a period of approximately nine months.

Held that:- The Hon’ble High Court admitted the bail to the applicant subject to certain conditions.