Section 132 of the CGST Act, 2017--- Bail —- The applicant prayed for bail. It is alleged that the applicant has availed of and passed on ineligible ITC to the tune of Rs.6.63 Crores through the firms created and operated by him and ineligible ITC of Rs.77.11 Crores through the firms managed and operated by other persons, on commission basis. The applicant counsel submitted that total ineligible ITC alleged is 83.70 Crores. Out of this, only Rs. 6.63 Crores is concerned with the three firms, with which the applicant is concerned. The rest of the amount of Rs.77.11 Crores is not directly concerned with the applicant. The court observed that the applicant is in JC since 06.06.2022. The applicant has been examined thrice by the complainant. The time period for seeking custodial interrogation of the applicant / accused has already lapsed in terms of Section 167(2) CrPC. The truth of statements recorded under section 70 of the Act shall be seen at the time of trial.

Held that:- The Hon’ble Court allowed the application subject to certain conditions.