Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for bail. The FIR was registered on written complaint sent by Excise Taxation Officer (State Tax). It is alleged that firm has shown sales in huge amount to different dealers of the State and passed undue ITC by making invoices without movement of goods and caused loss of revenue. The respondent in the status report stated that Excise and Taxation Department has informed that a total of 46 firms have conducted business with the firm raising invoices resulting in total tax consideration of Rs.9.68 crores. The Counsel for the petitioner submitted that the petitioner was not named in the FIR and no allegation was made against the petitioner. The petitioner has been falsely implicated in the case subsequently on statement of co-accused. The petitioner is neither the proprietor nor partner of the firm. The petitioner was not aware about the fraudulent evasion of the taxes. The petitioner is in custody for more than two years. The trial is likely to take long time and no useful purpose will be served by further detention of the petitioner in custody. The court observed that in view of the nature of accusation and evidence against the petitioner, the period of his custody, the fact that all the offences are triable by the Judicial Magistrate First Class and also the fact that the trial is likely to take long time due to restrictions imposed to prevent spread of infection of Covid-19, they are inclined to extend the concession of regular bail to the petitioner.

Held that:- The Hon’ble High Court allowed the petition and ordered the petitioner to be released on regular bail subject to certain conditions.