Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for regular bail. The counsel for the petitioner submitted that on identical allegations three separate FIRs have been registered against him. The petitioner has been granted regular bail vide order dated 23.07.2020 in other FIR. The custody in the present case is similar to the custody in the said case and the stage of the trial is also similar. Thus, the petitioner may be granted concession of regular bail.

Held that:- The Hon’ble High Court allowed the petition and ordered the petitioner to be released on regular bail subject to certain conditions.