Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case. He is behind the bars since 24.12.2021. The charge-sheet has been filed against the petitioner and there is no incriminating evidence against him. The petitioner had retracted the statement. The maximum punishment in this case is 5 years and conclusion of trial may take long time. The court observed that this court deems it just and proper to enlarge the petitioner on bail.

Held that:- The Hon’ble High Court allowed the bail application and ordered that the accused-petitioner shall be enlarged on bail subject to certain conditions.