Section 132 of the CGST Act, 2017 —Bail –--The petitioner filed application for regular bail. The counsel of the petitioner contended that the petitioner is a Chartered Accountant by qualification. In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-accused were colleagues, as such the UDIN was borrowed by the petitioner from him for uploading and issuance of the CA certificate. As per Rule 89(m), CA certificate is not required for the aforesaid purpose. No request for police remand had been sought by the respondent-Department. The entire investigation has been completed, challan stands presented and no recovery is to be effected from the petitioner. The court observed that the investigation has been completed and the challan stands presented; he is not involved in any other case; he is in custody since 17.5.2022; nothing is to be recovered from him; there are a total of 21 PWs; it is a Magisterial trial, which is yet to commence; thus, further incarceration of the petitioner behind bars would not serve any useful purpose, the present petition for grant of regular bail deserves to be allowed.

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