Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for quashing of FIR and sought bail in respect of a case registered by Police under Sections 419, 420, 467, 468, 471, 120-B and 259 of Indian Penal Code, on the ground that the petitioner had already been arrested in the context of the same cause of action and the petitioner has already been admitted to 'statutory bail' under the provisions of Section 167 (2) of the Cr.P.C. The court observed that the respondent is not denying that the cause of action as regards FIR is the same cause as initiated by the Directorate General, GST (Intelligence) on 07.09.2018.

Held that:- The Hon’ble High Court allowed this petition to the extent that as regards the provisions of the GST Act, the FIR is quashed, but with it made clear that as regards the offences alleged to have been committed in terms of Sections 420, 467, 468, 471, 201, 120-B of the IPC, such proceedings would continue and be taken to their logical conclusion by the investigating agency. Further, the petitioners, who have already been admitted to interim bail on that very ground by this court, and with their being no report of any misuse of concession, the orders passed in each case, admitting them to interim bail, are made absolute on the same terms and conditions. Further adjourned to 12.09.2022.