Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail for the offences punishable under Sections 132(1)(b) and 132(1)(c) read with Sections 132(1)(i) and 132(5) of Act. The counsel for the applicant submitted that alleged offence under Section 132(1)(a) is not made out as it does not appear that there is any intention to evade tax or adopt any fraudulent practice. This is not a case of sale without invoice and therefore also no case is made out under Section 132(1)(a). The court observed that this is a fit case to exercise the discretion to enlarge the applicant on bail.

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