Section 132 of the CGST Act — Bail --The petitioners prayed for bail for offences under Section 132(1)(b)(i) of the Act. They were arrested on 21.07.2021 on the allegations that the petitioners in connivance with each other facilitated other Firms in issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means and thereby have caused a loss of Rs. 14.33 Crores to the government revenue. The petitioners submitted the investigation qua them is already complete and complaint stands filed against them. The allegations leveled against them are not true. The case of the respondent is based upon documentary evidence which is already in their custody. There is no possibility of petitioners tampering with the prosecution evidence. Petitioners are permanent residents of New Delhi and there is no likelihood of absconding from the course of justice. The court observed that the investigation qua the petitioners has already been completed and, therefore, the complaint stands filed against them on 19.9.2021. Pretrial prolonged incarceration cannot be allowed as a matter of rule. The respondent has already made necessary recoveries and seizures of documents, including electronic records from the petitioners. Petitioners are permanent residents New Delhi and there is no likelihood of their absconding from the course of justice in view of the facts that they have their families to support.

Held that:- The Hon’ble High Court allowed both the petitions and ordered the Petitioners to be released on bail subject to certain conditions.