Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for regular bail. The counsel for the petitioner submitted that the petitioner has been in custody since 21.6.2019. Charges have been framed, but examination of PWs has not yet started, thus, the trial is not likely to be concluded at an early date. Moreover, co-accused has been granted regular bail. The court observed that the examination of PWs has not been commenced and that co-accused of the petitioner, has been granted 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.