Section 132 of the CGST Act, 2017 – Bail –-- The applicant sought bail. It is alleged that the applicant that availed and passed on inadmissible ITC of Rs. 11,01,04,357/- using fake invoices or bills. The applicant counsel submitted that there is no determination of assessment or no quantification of amount which is necessary to affect the arrest. The applicant is ready to co-operate in further investigation. The respondent counsel submitted that the investigation is still in progress and requested to reject the application. The court observed that prima facie material showed involvement of the applicant in commission of the offences alleged. The investigation is in progress. If released on bail the applicant may destroy the evidence likely to be collected and may influence the witnesses.

Held that:- The Hon’ble Court rejected the application.