Bail Application — Section 132 of the CGST Act, 2017—The petitioner filed bail application under Section 439 of Cr.P.C for offences under Sections 132 (1), (b), (c), (f), (h), (j) and (k) of Act. The petitioner submitted that he has been falsely involved in this case. Allegation against the petitioner is that he had helped his co-accused in the commission of the offence. The respondent opposed the petition and submitted that the bail petitions filed by co-accused have been dismissed by co-ordinate Bench of this Court. All the accused in connivance with each other had created fake firms and had made fake entries with a view to take ITC.
Held that:-The Hon’ble High Court observed that since the bail petitions filed by co-accused were dismissed by co-ordinate Bench. Accordingly, dismissed the bail application.—Aditya Gupta Vs Government of India  05 TAXLOK.COM 116 (Rajasthan)