Section 132 of the CGST Act, 2017 --- Bail – The applicant sought regular bail in a complaint dated 29.11.2021, for the offences under Section 132. The counsel for the petitioner contended that the petitioner is in custody from 07.10.2021 which is more 1 year and 4 months and the case is still at the summoning stage. There are number of accused in the present case and two co-accused have already been granted default bail. The maximum sentence is five years irrespective of the total amount involved. The court observed that quantum of amount which the petitioner is involved is yet to be decided at the time of trial. The petitioner has already faced incarceration for more than 1 year and 4 months. The complaint is still at the summoning stage. The other two accused have already been extended the benefit of bail.

Held that:- The Hon’ble High Court granted regular bail subject to certain conditions.