Section 132 of CGST Act, 2017 — Bail – The appellant challenged the order dated 24.03.2021 passed by the High Court of Punjab and Haryana. The appellant was taken in custody on 25.12.2020 in connection with crime registered pursuant to complaint dated 24.02.2021 for the offences punishable under Sections 132/134 . The application sought bail, which was having been dismissed by the High Court. By order dated 13.05.2021, the appellant was granted facility of ad-interim bail subject to the appellant depositing a sum of Rs.1 Crore before the concerned authority within four weeks and thereafter making three deposits of Rs.1 Crore each with the concerned authority within one month, two months and three months from the date of the first deposit. The amount of Rs.4 Crores has been deposited with the concerned authorities and the appellant has been enjoying the facility of ad-interim bail.

Held that:- The Hon’ble Court allowed the appeal and directed that the appellant shall continue to be on bail on the same conditions on which he was allowed the facility of ad-interim bail. The security and documents of surety furnished at that stage shall continue to be operative as conditions of bail. The amount of deposit shall await the final orders to be passed at the conclusion of the proceedings in the aforesaid complaint. The appellant shall not misuse his liberty in any manner and that any infraction may entail in withdrawal of the benefit granted in terms of the orders passed by this Court.