Section 132 of the CGST Act, 2017— Bail Application – The petitioner filed application for bail. The petitioner submitted that he is behind the bars since 30.10.2019. The petitioner has been alleged as guilty of creating bogus firms/companies solely for the purpose of fraudlently creating and issuing GST invoices without any sale/purchase and actual movement of goods. The petitioner submitted that the allegations are false as complainant is the brother-in-law of the petitioner and he himself has withdrawn money through cheques signed by him. The petitioner has not created any bogus firms/companies and all the transactions done by him are as per law. It is further submitted that the petitioner was arrested on 30th October, 2019 and since then he is in custody and charge-sheet has already been filed against him. The respondent submitted that the petitioner has devoured huge amount of Rs. 17 crores by fraudulent transactions and till date.
Held that:- The Hon’ble High Court allowed the petition and held that the petitioner shall be released on bail on his furnishing personal bond and two sureties. Due to prevailing circumstances of complete lock-down amidst spread of COVID-19, furnishing of two sureties will be difficult accordingly, it is ordered that the petitioner(s) shall be released on bail upon furnishing the personal bond and he may furnish requisite sureties by 30th May, 2020. — Gaurav Maheshwari Vs. State  24 TAXLOK.COM 029 (Rajasthan)