Section 132 of the CGST Act, 2017—Bail Application-- The writ applicant wrongly availed input tax credit and also passed on to the concerned buyer. He committed the offence punishable under Section 132(1)(b) of the CGST Act. The applicant submitted for regular bail in connection with the offence under Section 132(1)(b) of the CGST Act, 2017. The applicant submitted that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The respondent opposed grant of regular bail looking to the nature and gravity of the offence. 

Held that:-The Hon’ble High Court allowed the writ petition and enlarged the applicant on bail subject to certain conditions. — Abhay Sanatbhai Bhatt Vs. Commissioner of Central Goods And Service Tax [2019] 10 TAXLOK.COM 086 (Gujarat)