Section 132 of the CGST Act, 2017 —–Bail —- The applicant presently in custody, has filed bail application for the alleged offence punishable under Sections 132(1)(b) and 132(1)(c) of the Act. The issue in the present case is with respect to availment of fraudulent credit. The counsel for the applicant submitted that the applicant has not at all availed and utilized the ITC as being alleged fraudulently. The applicant is inactive partner of the firm and the entire business is being looking after by his father. The investigation is completed on 30.11.2021. The department issued demand notice under Section 74 of the Act and thereafter, complaint before the competent court is filed. The applicant is in custody since 26.11.2021 and does not have any criminal records and there are no chances of his absconding. The court observed that the applicant was arrested on 26.11.2021. The tenure of the alleged offence is between 2017 to 2019. The respondent no. 2 already determined the tax amount and has served demand notice and thereafter, complaint before the court concerned is filed. The entire case is based on documentary evidence and same has been seized by the department. Whether bail is granted or not, it always depends on peculiar facts of each case. The trial of the case will take considerable time. The applicant is not having any past antecedent of like nature and there is no possibility of he being flee from justice. 

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