Section 132 of the CGST Act, 2017 —Bail –-- The petitioner prayed for bail. It is alleged that the petitioner along with co-accused was found to have indulged themselves in evasion of the Tax by flouting bogus firms and showing fake billings and transactions in order to draw the refund of the GST payment, and thereby had caused a loss to the tune of Rs. 8.95 crore to the Government. The counsel for the petitioner submitted that the petitioner had falsely been implicated in the present case inasmuch as the e-mail Id and phone number as updated with the respondent-department, do not belong to him. The petitioner was not aware about the business transactions of the firm maintained or looked after by other person. The petitioner had never transacted any business from the this firm. The case is based on the documentary evidence and that no useful purpose would be served by keeping him in custody. The court observed that the matter stands investigated qua the petitioner. Moreover, the petitioner has been in custody since 09.02.2021. Trial of the case would take time to conclude. Therefore, no useful purpose would be served by keeping the petitioner behind the bars. Held that:- The Hon’ble High Court allowed the present petition and directed the petitioner to be released on regular bail subject to certain conditions.