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There is no ground for bail is made out. Accordingly, the bail application is dismissed.

Section 132 of the CGST Act, 2017—Bail -- The applicant prayed for bail. The applicant was arrested on 26.06.2019. The applicant counsel submitted that accused is in custody for the last six months. He is not fleeing from justice. Bail is the rule; Jail is an exception. Since accused would regularly appear, he be granted bail. The charges have not been framed till date. Accordingly, he is entitled to bail under Section 437(6) of the Code of Criminal Procedure. The court observed that the accused deprived the exchequer of more than Rs. 16 crores. There are 31 witnesses in this case. It cannot be said that the department is delaying the proceedings. Held that:-The Hon’ble Court dismissed the bail application.
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