Section 132 of the CGST Act, 2017 – Bail- The petitioner filed second bail application for the offences punishable under Sections 132(1)(a), 132(1)(b), 132(1)(c) of the Act. The applicant was arrested on 17/12/2021. The bail application was filed by the applicant before the Court of CJM. But it was rejected. It is submitted that the applicant has been arrested without issuing any notice under Section 41A of Cr.P.C. The applicant has totally paid the GST approximately to the tune of 5 Crore. The counsel for the applicant submitted that each days confinement, each days delay and each days detention of the petitioner should be taken as relevant consideration while considering the second application. The court observed that the present application is a successive/second bail application, therefore, it is necessary to see as to whether there is any change in circumstances. The court observed that same grounds are repeated in the second bail application. Factually, no new grounds or facts warranting consideration of second bail application are mentioned in the application. There is no material change in the circumstances.

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