Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under  Sections 132 (1)(a), (f),(h),(j),(1) of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case. He is behind the bars since 10.7.2021. Similarly situated co-accused Praveen Jangir has been enlarged on bail. So, on the ground of parity, petitioners be enlarged on bail. The counsel for the respondent submitted that petitioners had generated fake bill of Rs. 1180 crores and passed on the ITC of Rs. 158 crores and availed Rs. 80 crores input credit tax. The investigation is still pending against them. The court observed that they do not consider it a fit case to enlarge the petitioners on bail.

Held that:- The Hon’ble High Court dismissed the bail application.