Section 132 of the CGST Act, 2017 — Bail –-- The petitioner sought bail. The case of prosecution is that the petitioner filed a false rental agreement and documents and obtained registration under Act on verification of GSTR-1 return for the month of January 2020, it was observed that they have scored huge turnovers for the month of January 2020 but failed to file monthly return in GSTR3B and failed to discharge the liability of tax The counsel for the petitioner submitted that petitioner was arrested and remanded to judicial custody on 17.11.2021 and since then, he has been languishing in jail and for the last one year, investigation is going on. The entire material is with the prosecution. There is no likelihood of tampering with the evidence. The court observed that this crime was registered in 2020; petitioner has been languishing in jail from the last 48 days, and police have already sought custody of the petitioner for a period of four days.

Held that:- The Hon’ble High Court directed that the petitioner shall be enlarged on bail subject to certain condition.