Section 132 of the CGST Act, 2017 — Bail — The applicant sought release of the applicant on bail under Sections 417, 467, 468, 471 and 120-B IPC. It is alleged that the applicant has caused loss of revenue by claiming wrong input tax credit and the firm has issued tax invoices without actual outward supply of any material. The counsel for the applicant submitted that the applicant is innocent and he has been falsely implicated in the present case. He is not literate and he can merely write his name in Hindi. The applicant has not forged any document wrongfully claiming ITC. Nothing has been recovered from the possession of the applicant. He has no criminal history. He is in custody since 21.05.2021 and a chargesheet has already been submitted before the learned Trial Court way back on 15.06.2021 and the applicant's presence is not required for custodial interrogation. The court observed that there is an allegation of evasion of taxes in which maximum punishment which can be imposed upon the applicant is imprisonment of one year, whereas the applicant is languishing in jail for more than one year. The applicant has no criminal history, therefore, he is entitled to be released on bail.

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