Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail. The Counsel for the applicant submitted that that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The court observed that the applicant is in custody since 12-08-2021; the investigation is now concluded and co-accused have been now enlarged on regular bail. The Applicant is also ready & willing to make such voluntary deposits. The Court has relied the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation. The Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.

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