Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been arrested in the aforesaid matter on 19.11.2021. The department's contention regarding entities being fake is not sustainable as the same has been made in accordance with the rules. The maximum punishment if after trial he would be convicted, would be five years of imprisonment with fine. The enquiry/trial of the matter is likely to take long time and no useful purpose would be served by keeping the petitioner behind the bars till disposal of the case. The respondent counsel submitted that there are serious allegations in respect of commission of offence and fake invoices of Rs. 72.0 crores are alleged to be made by the accused. The court observed that the provisions of bail are neither punitive nor preventive in nature. The gravity of the offence and the severity of punishment alone is not a factor to be considered while adjudicating the bail plea. There are several other aspects which are required to be considered simultaneously with the gravity of nature. Neither any apprehension has been shown by the counsel for the respondent nor any material has been made available from which an inference can be drawn regarding the aforesaid apprehension. The case is exclusively triable by the court of Magistrate. At this primary stage, it cannot be assumed that the petitioner would surely be convicted and would be sentenced for the maximum period of sentence. The petitioner is behind the bars in this matter since 19.11.2021.

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