Section 132 of the CGST Act, 2017 — Bail Application — The petitioner has been arrested by the respondent during investigation 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.

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 has not been arrested so far. The Hon’ble Court held that the petitioner is not entitled for grant of bail. — Mehul Kheria Vs. Commissioner, CGST & Central Excise, Indore [2019] 09 TAXLOK.COM 052 (MP)