Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under  Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case. He is behind the bars since long. Complaint has been filed against the petitioner and the offence against the petitioner is triable by Magistrate, compoundable and having maximum punishment of 5 years. The counsel for the respondent submitted that petitioner and other persons had made in various firms and claimed input tax credit Rs. 18,91 Crores without any transportation of goods. The court looking to the seriousness of the offence(s) alleged observed that this is not a fit case to enlarge the petitioner on bail.

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