Section 132 of the CGST Act, 2017 — Bail —-- The petitioner sought bail. The counsel for the petitioner submitted that on the allegations that the Petitioner had claimed, utilized and passed on bogus ITC without lawful physical movement of the goods and on the strength of fake invoices, the complaint has been filed against the Petitioner. The counsel for the petitioner submitted that the prosecution is based on documentary evidence which by now have already been seized and the complaint has already been filed, the Petitioner being in custody since 16-7-2021; further detention of the Petitioner in custody would not serve any useful purpose The court observed that they have gone through the complaint petition as well as the documents. Allegations stand that they have issued fake invoices in the name of eight non-existent and fictitious business entities without physical movement of goods and claimed wrongful utilization of bogus ITC for Rs. 32.5 crores. Such dubious roles alleged to have been played by the Petitioner stand in the direction of making hefty unlawful financial gain.

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