Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail for offences punishable under Sections 132 of the Act. The applicant was arrested on 23.03.2022. The Counsel for the applicant submitted that the allegations levelled against the applicant are false and frivolous and he has not at all availed and utilized the ITC as being alleged fraudulently. The court observed that the applicant is working for and on behalf of the principal accused, who was granted bail by this court, subject to deposition of Rs.2 crore, therefore, the present application also deserves consideration. The department failed to point out the facts that the further custody of the applicant is necessary. The entire case is based on documentary evidence and same are in the custody of the department.  

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