Section 132 of the CGST Act, 2017  – Permission to visit abroad - The petitioner sought permission to travel abroad for business work, issuance of directions to Respondent to return the passport. It is alleged that the Petitioner has duped the department for an amount exceeding Rs. 9.90 crores. The Petitioner was released on bail as per the Order dated 6 May 2021 passed by this Court in Writ Petition (L) No.9767 of 2021. This Court has put certain conditions. One of them was to deposit the passport before the concerned Court. The Petitioner submitted that he has already deposited Rs. 45 crores plus Rs. 5 crores under protest. Till date final report is not submitted to the concerned court of Magistrate. The Petitioner has also placed on record the details of his family members and the immovable properties owned by him. The court observed that the Court is required to ascertain is that whether he is likely to return to India or not? Considering the property details and family details furnished by the Petitioner, the Petitioner is unlikely to stay of out of India.

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