Section 132 of the CGST Act, 2017 — Bail — The applicant sought bail. The applicant has been arrested on allegation of raising false claims of ITC through his fictitious firm to the tune of Rs. 39.55 Crores. It has been averred that the applicant is an innocent person, he has been falsely implicated in the case. The court observed that the maximum punishment that can be imposed upon the applicant in case of his conviction is upto five years and he is languishing in judicial custody since 26.2.2022, the applicant is entitled to be released on bail pending conclusion of the trial.

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