Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner was only an employee of co-accused-Vishnu Garg and co-accused-Bhagwan Sahay Gupta who is CA has already been granted bail by a coordinate Bench of this court. The offence is triable by Magistrate and maximum sentence provided under the Act is five years. The Counsel for the respondent submitted that at the relevant time, the petitioner was proprietor/partner in various firms and the firm of the petitioner has wrongly claimed ITC of Rs. 11.03 crores without any transportation of goods. The investigation is still going on. The court observed that looking to the seriousness of the offence(s) alleged against the petitioner, no case is made out to grant bail to the petitioner under Section 439 Cr.P.C.

Held that:- The Hon’ble High Court dismissed bail application.