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This Court is of the opinion that granting concession of bail to the accused will prejudice the fair investigation, present application is hereby dismissed.

Section 132 of the CGST Act— Bail --The Appellant submitted that the applicant is the main accused as he has issued fake invoices without movement of goods involving GST of Rs.5.12 crore only to make the offence cognizable and non bailable. The applicant/accused could not have been arrested as the offence alleged to have been committed is punishable upto five years and as per Section 41 of Cr.P.C., a person may be arrested if he is found to have committed offence punishable more than seven years. The complainant opposed the bail application and submitted that Section 132 provides ‘whoever commits’ the offence of issuing any invoice or bill without supplying of goods or services or both in violation of the provisions of this Act is covered within the ambit of Act. The court observed that the investigation is still pending and same is at initial stage. Further granting concession of bail to the accused will prejudice the fair investigation. Held that:- The Hon’ble High Court dismissed the application and ordered for putting up file on 08.12.2020.