Section 132 of the CGST Act, 2017 --- Bail – The applicant sought regular bail in FIR No.123 dated 09.08.2019, under Sections 420, 467, 468, 471 IPC and Section 132 of the Act. The counsel for the petitioner submitted that the petitioner is in custody for the last one year and investigation of the case has been completed and thereafter the challan has been presented before the competent Court. The court observed that allegations against the petitioner are pertaining to cheating and fabrication of bills and documents. The allegations against the petitioner were with regard to getting benefit of about Rs.2,68,74,696/- as wrongfully by way of Input Tax Credit. The earlier bail petition was dismissed as withdrawn by the petitioner on 24.08.2022 and the present petition has been filed on 29.11.2022 and till date there is no change of circumstance. The court found no merit in the present petition.

Held that:- The Hon’ble High Court dismissed the application.