Section 132 of the CGST Act, 2017—Bail – The petitioner sought bail for the offences punishable under Section 132 of the Act. The counsel for the petitioner submitted that the petitioner has falsely been implicated in this case. Till date, no notice for adjudication of the tax liability has been served upon him. He is in custody since 01.08.2022, after conclusion of the investigation, charge-sheet has been filed on 30.09.2022 and he has already deposited 10 per cent of the alleged evaded tax amount. The maximum punishment is five years and the offences are compoundable. He has no criminal antecedents. The court placed reliance upon the Hon’ble Supreme Court of India decision in case of Ratnambar Kaushik and observed that the petitioner was arrested on 21.07.2022 and while in custody, the investigation has been completed and the charge sheet has been filed. The petitioner has already undergone incarceration for more than four months and completion of trial, in any event, would take some time.

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