Section 132 of the CGST Act, 2017 —Bail –--The petitioner sought regular bail in a case registered under Section 132(1)(a)(b)(c) of the Act. The counsel for the petitioner submitted that the petitioner is in custody since 09.03.2022. The investigation already stands concluded. Challan stands presented on 07.05.2022. Till such adjudication is effected upon, the authorities cannot be said to be certain w.r.t. the evasion of the tax at the hands of the petitioner. The court observed that the investigation stands concluded and the challan stands presented. Thus, there cannot be any apprehension that the petitioner shall tamper with the evidence. The maximum sentence prescribed under the Act for the offence, the petitioner has been booked is 05 years. The agency failed to lead pre-charge evidence for 06 months.

Held that:- The Hon’ble High Court ordered the petitioner to be released on regular bail, subject to certain conditions.