Section 132 of the CGST Act, 2017 — Bail — The petitioner prayed for bail for the offences punishable under the Act. It is alleged that the petitioner carried out irregular transactions by issuing sale bills without actual supply of the goods and in the process, tax credit was claimed without actual receipt of goods. The petitioner contended that all the dues have been credited/paid back to the Government and there was no appropriation of benefit arising out of cash credit and no case is made out under Section 132(1)(c) of the Act. The court observed that all the relevant materials which are required to subject the petitioner to prosecution have been collected during investigation. The petitioner happens to be a local inhabitant. There is a remote possibility of petitioner absconding or fleeing from justice. The trial is unlikely to be accomplished in the near future.

Held that:- The Hon’ble High Court allowed the petition and directed the petitioner be released on bail subject to certain conditions.