Section 132 of the CGST Act, 2017--- Bail —- The applicant prayed for bail. The counsel for the applicant stated that the Applicant has been falsely implicated in the case. The applicant has fully co-operated in the investigation. The court observed that economic offences in itself are considered to be gravest offence against the society at large and hence are required to be treated differently in the matter of bail. The court placed its Reliance on the decision in the matter of “State of Gujarat Vs. Mohanlal Jitamalji Porwal”.

Held that:- The Hon’ble Court dismissed the bail application. However, the prosecution department has acted in a very haphazard manner, unsuitable to the department which is acting as a watchdog for revenue generation. Hence, directed the Commissioner GST, Gurugram to get conducted fair and impartial investigation.