Section 132 of the CGST Act, 2017--- Bail —- The applicant sought regular bail. It is alleged that the virtual space was rented by the applicant on a server alongwith other accused, which was utilized for storing data pertaining to bogus firms registered with GST. Thereafter, bills were generated and fake ITC was passed without any actual supply of goods. The counsel for applicant submitted that the accused is in custody since 15.11.2022 and the Department has not carried out any custodial interrogation. The court observed that it is the statement of the accused which connects him with the commission of the offence. No technical investigation has been carried out so far in this regard for collection of electronic evidence qua opening of firms by the applicant using computer tools, nor, it can be said with any certainty that he is the registered owner of any firm or an employee of any one of them. Therefore, to what extent the statement of the accused or co-accused can be relied upon, of course, is itself a matter of trial. Further, the co-accused has already been admitted to bail and Department has not sought the cancellation of the bail of co-accused, the present applicant is admitted to bail.

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