Section 132 of the CGST Act, 2017--- Bail —- The applicants sought regular bail. The court observed that two co-accused persons were granted bail vide order dated 17.02.2023. While granting bail to the said persons, the court had taken a view that the case was covered by provisions of Section 6(2)(b), as multiple actions had been initiated by different agencies under the CGST. The additional submission submitted by the department has not considered the provision contained in Section 6(2)(b) in the correct perspective. This court cannot brush aside the view or interpretation given to Section 6(2)(b)

Held that:- The Hon’ble Court allowed the bail application.