Bail Application — Section 132 of the CGST Act, 2017— The petitioner filed bail application under Section 439 of the CrPC for regular bail for offence under Section 132(1)(c) of the Act, 2017. The applicant submitted that considering the nature of the offence, he may be enlarged on regular bail by imposing suitable conditions. The Court observed that the applicant was arrested on 21st January 2020 and almost 52 days are over and complaint is yet not filed against him; the applicant is facing charge under Section 132(1)(c) of the Act, which is punishable maximum for a period of 5 years, wrongful availment of the Input Tax Credit is beyond Rs. 5 crores; the applicant was arrested, no remand was ever sought by them. The Court has also relied the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation.
Held that:- The Hon’ble High Court allowed the petition and enlarge the applicant on regular bail with certain conditions.—Manoj Bhanwarlal Jain Vs. State of Gujarat  22 TAXLOK.COM 042 (Gujarat)