Section 132 of the CGST Act, 2017 --- Bail – The petitioner filed petition under Section 439 of the CrPC, for grant of regular bail for offences under Section 132 of the Act. The counsel for the petitioner submitted that the petitioner is in custody for 1 year, 6 months and 16 days and the case is still at the summoning stage. Most of the accused have already been extended the benefit of regular bail. The subject matter of the dispute qua the present petitioner was Rs. 3,81,00,000/- which is also less than Rs. 5 crores and it is a bailable offence. The respondent counsel submitted that the total amount involved in the present case is Rs. 13 crores. The court observed that the petitioner has already faced incarceration for more than 1½ years. The complaint is still at the summoning stage. The other two accused have already been extended the benefit of default bail and one more co-accused has been granted regular bail.

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