Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail. The applicant was arrested on 10.03.2022. The Counsel for the applicant submitted that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The court observed that the applicant the applicant is in jail since 10.3.2022; the investigation is over and the charge-sheet is filed and during the course of custody, no incriminating material came to be recovered and thereby, no further custodial interrogation is required; all the offences are triable by Magistrate; the prosecution could not point out as to how much amount is misappropriated under the ITC and that material part of investigation is not done. The court also placed its reliance upon the decision of the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation.

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