Section 132 of the CGST Act, 2017 – Bail Conditions – To travel abroad- The petitioner sought permission to travel abroad from 10.09.2022 to 15.10.2022. The counsel for petitioner submitted that the petitioner was permitted to travel to Dubai for the period from 07.06.2022 to 30.06.2022 subject to certain conditions. The petitioner has complied with all such conditions

Held that:- The Hon’ble High Court permitted the petitioner to travel abroad from 10.09.2022 to 15.10.2022 on furnishing a FDR in the sum of Rs.10.00 Lacs with an undertaking he shall report back to the learned Trial Court on 18.10.2022, failing which the said FDR amount shall stands forfeited. The petitioner shall also adhere to other conditions.