Section 132 of the CGST Act, 2017—Bail — Conditions--The appellant challenged the Order dated 21.06.2022 passed by the High Court of Chhattisgarh granting bail to the appellant subject to one of the conditions that he shall deposit a sum of Rs.70 Lakhs under protest. The counsel for the appellant submitted that the condition to deposit Rs.70 Lakhs for the bail is not sustainable inasmuch as the First Information Report was in respect of wrongfully availing the Input Tax Credit of Rs.6,95,32,472/. There is no final assessment, hence it cannot be presumed that the appellant is under a legal liability to pay the said amount. The ASG appearing for the Union of India/State has fairly stated that such a condition cannot be imposed while granting bail. The court observed that the condition directing the appellant to deposit a sum of Rs.70 Lakhs is not liable to be sustained

Held that:- The Hon’ble Supreme Court set aside the condition and directed that the rest of the conditions in the impugned order are sustained.