Section 132 of the RGST Act, 2017—Bail Application -- The petitioner arrested by the State Revenue authority. He imported goods worth Rs. 108 Crores. Goods were exempted from the Tax subject to the condition that products made out from the goods were to be exported within a period of eighteen months. Period of eighteen months has not expired till that date. No Notice for assessment was issued by Revenue Authorities. A fire took place in the factory which was reported to the Police and fire Brigade. The Petitioner has already furnished the bond with regard to import of goods and in case the export is not made within eighteen months, he is liable to pay in accordance with the bond executed by him.
Held that:-The Hon’ble High Court allowed the bail application subject to certain conditions. — Atul Chopra Vs. State of Rajasthan  18 TAXLOK.COM 115 (Rajasthan)