Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under  Sections 132 (1)(a), (f),(h),(j),(1) of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case. He is behind the bars since 25.10.2021. The respondent’s department does not have adequate data for evasion of tax of Rs. 869 Crore. There is no concrete evidence that petitioner had created any kind of false record. The court observed that the department alleged tax evasion of Rs. 869 Crore. The petitioner had deposited Rs. 60 Crore as a protest. If they had not evaded the tax, then there would have been no occasion to deposit of Rs. 60 Crore as a protest. They do not consider it a fit case to enlarge the petitioner on bail.

Held that:- The Hon’ble High Court dismissed the bail application.