Section 132 of the CGST Act, 2017 — Bail –– The applicants prayed for grant of regular bail for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Act. There is allegation of causing loss of Rs.258 Crore approximately to the government ex-chequer by applicants. The Counsel for the applicants submitted that applicants are in jail since 25.1.2021 and till date charges are not framed. There is delay in trial. The court observed that first bail application of applicants was rejected as investigation was not complete. The applicants have been in custody for about 23 months and they cannot be indefinitely detained in custody pending trial. Maximum sentence which can be imposed is of five years. Charges against applicants have yet not been framed and the investigation, so far as present applicants are concerned, is complete. The court is inclined to grant regular bail to applicants.

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