Section 132 of the CGST Act, 2017 – Bail - The applicant sought for grant of bail for the offence U/s.132 of Act. It is alleged that the Applicant has availed fake ITC of Rs.7,24,46,238/-, without any valid document and movement of the goods. The court observed that offence committed by the applicant is economic offence which is well planned. In the investigation of the respondent, non existent/fake suppliers were noticed. Applicant availed benefit of ITC on the basis of fake invoices. Investigation is till in progress. There is documentary evidence against the applicant of his involvement in the commission of the crime. Therefore, it is not a fit case to grant bail. 

Held that:- The Hon’ble Court rejected the bail application.