Section 132 of the CGST Act, 2017 —Bail – The applicant sought regular bail. The applicant counsel submitted that the applicant has been falsely implicated in the present case; that transactions were validly and legally conducted via export orders received from and on behalf of the firms and the Directors are also real and existent; that drawbacks were also approved by the department and no objection whatsoever was raised thereto. The accused is in Judicial Custody for the last 40 days; that mother and father are patients, suffering from old age ailments; that he is the only son to look after them and there is no body in his family to take responsibility. The respondent alleged that the applicant is the master mind of the case crime and fake bills were generated via through the fake and fictitious firms and fake ITC were utilized pursuant thereto. The court observed that the allegations against the applicant/accused are serious in nature; applicant is involved into utilizing the fake ITC causing loss to the government exchequer; investigation is at crucial stage. Held that:- The Hon’ble High Court dismissed the bail application.