Section 132 of the CGST Act, 2017 —–Bail —- The applicant presently in custody, has filed bail application for the alleged offence punishable under Sections 132(1)(b) and 132(1)(c) of the Act. The issue in the present case is with respect to availment of fraudulent credit. The counsel for the applicant submitted that the applicant has not committed any offence and has been falsely involved without any reasonable ground. The arrest would arise only when the investigation is completed and after filing the complaint. No demand notice was issued. During the investigation, the company had made a payment of Rs.2.90 Crores. The court observed that the applicant has paid Rs.2.90 Crores. The amount involved is Rs.9.33 crores. In such circumstances, more than 10% amount has been deposited. After the arrest, the applicant has shown his bonafideness. The applicant does not have any past record. There is nothing on record to show that the investigation qua applicant is incomplete and he having tendency to flee away from justice. The entire documentary evidence seized by the authority.

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