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This Court is of the opinion that by imposing suitable conditions, the applicant can be released on bail.

Section 132 of the CGST Act, 2017 – Bail – The applicant filed bail application for the offence punishable under Section 132(1)(i) of the Act, 2017. The applicant was arrested on 25.11.2020 on the allegation that the permanent place of business, declared by the aforesaid entity, is found to be incorrect. The applicant has availed ITC of Rs. 49.19 Crore, without having any physical presence. The applicant counsel submitted that unless and until there is adjudication with regard to illegal availability of ITC, as per the procedure prescribed in Section 74 of the Act of 2017, the liability to pay tax along with interest and penalty does not arise. The applicant is ready to appear before the authority concerned as and when called for investigation purposes. The respondent counsel opposed the bail application.The court observed that the offence is triable by the Court of Magistrate and that the applicant is in jail since more than one month. Held that:- The Hon’ble High Court allowed the application and granted bail subject to certain conditions.