Section 132 of the CGST Act, 2017--- Bail —- The applicant sought regular bail. It is alleged that the applicant is associated with the firm exporting the smoking mixture, not fit for human consumption and in claiming fraudulent refund of IGST. The counsel for applicant submitted that ever since his arrest on 25.11.2022, the accused was not subjected to any custodial interrogation by the Department. The court observed that from one shipment being intercepted, and the same having failed to pass the test of conforming with standards for smoking mixture, one cannot assume that all previous export transactions were also fake. Export transactions are subjected to scrutiny at various levels. Pertaining to the assumption of the Department regarding non use of Tobacco as a input, even though the report of the chemical examiner being inconclusive on the presence of nicotine and tobacco for want of testing facility, the period already undergone by accused in JC and want of any evidence other than the statement of the accused, the accused is admitted to bail

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