Section 132 of the CGST Act, 2017--- Bail -------The applicant prayed for bail. His bail application was rejected by learned Additional Sessions Judge on 11.10.2021. The applicant is in jail since 19.08.2021. It is alleged that false claim of Rs. 9,24,667/- towards ITC was made and that the documents were forged. The counsel for applicant submitted that the applicant has been falsely implicated in the instant case. The adjudication of the tax liability is under way. All offences under the Act are compoundable. The applicant shall not abscond and will fully cooperate in the criminal law proceedings. The applicant shall not tamper with the evidence nor influence the witnesses in any manner. The court observed merit in the submissions of the counsel for the applicant and hold that the applicant is entitled to be enlarged on bail.

Held that:- The Hon’ble High Court allowed the bail application subject to certain conditions.