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Main accused have not been arrested so far, in the considered opinion of this Court, the petitioner is not entitled for grant of bail.

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Section 132 of the CGST Act, 2017 — Bail Application — The petitioner has been arrested by the respondent during investigation by the Respondent for the offence punishable under Section 132 (1) (a), (b) and (c) of Act. The Respondent submitted that present petitioner along with main accused created many bogus and fake firms and issued fake invoices to get the input tax credit through these invoices and defrauded the Govt. Exchequer. The petitioner submitted that he is neither a supplier/purchaser nor a registered dealer under the Act. He has not rendered any services nor issued any invoice, therefore, he has wrongly been made accused u/s. 132 of the Act. His statement has already been recorded and his custody is not required for further investigation and he will cooperate in further investigation.

Held that:- The Hon’ble High Court observed that statement of the petitioner recorded u/s. 70 of the Act and the fact that the main accused have not been arrested so far. The Hon’ble Court held that the petitioner is not entitled for grant of bail. — Jagdish Kanani Vs. Commissioner, CGST & Central Excise, Indore [2019] 09 TAXLOK.COM 051 (MP)