Section 132 of the CGST Act, 2017 —Bail –--The petitioner filed application for regular bail. The counsel of the petitioner submitted that the allegations against the petitioner are that he being a registered Chartered Accountant, shared with co-accused his One Time Password, basis on which, Unique Document Identification Number was generated, which was used by him for the purpose of issuance of a CA certificate, without the knowledge or authority of the petitioner. No request for police remand had been sought by the respondent-Department. The entire investigation has been completed, challan stands presented and no recovery is to be effected from the petitioner. The court observed that the investigation has been completed and the challan stands presented; he is not involved in any other case; he is in custody since 17.5.2022; nothing is to be recovered from him; there are a total of 21 PWs; it is a Magisterial trial, which is yet to commence; thus, further incarceration of the petitioner behind bars would not serve any useful purpose, the present petition for grant of regular bail deserves to be allowed.

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