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Section 132 of the CGST Act, 2017—Bail Application — The writ applicant was arrested on the ground of his active involvement in the scam of fake and bogus invoices, wherein no actual physical goods have transferred. He submitted for regular bail in connection for the offence punishable under Sections 69(1) of the Act. The applicant submitted that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The Respondent opposed grant of regular bail looking to the nature and gravity of the offence.
Held that:-The Hon’ble High Court allowed the writ petition and enlarged the applicant on regular bail subject to certain conditions. — Madhav Gopaldas Shah Vs. State of Gujarat  10 TAXLOK.COM 014 (Gujarat)