Section 132 of the CGST Act, 2017 —Bail —–The applicant prayed for bail for the offences under Section 132 (1) (b) of the Act. The applicant is in jail since 29.09.2021. The bail application of the applicant was rejected by learned Sessions Judge, Meeut on 19.01.2022. The counsel for the applicant contended that the applicant has been falsely implicated. The applicant did not register any fake firms with the GST Department. The applicant is not a beneficiary of any illicit transaction. The respondent counsel not dispute the fact that the applicant does not have any criminal history apart from this case. The court observed merit in the submissions of the applicant.

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