Section 132 of the CGST Act, 2017— Bail Application — The Petitioner, claimed that the respondent has recovered all the material from his office and residence. Respondent has recorded the statement of petitioner. He is in custody since 22.12.2018. Case against the petitioner is based upon the documents and all the documents have been seized by the respondent. The petitioner was arrested on the allegations that he was involved in generation of fake invoices by floating dummy companies/firms in the name of poor persons/third persons and of passing on the input tax credit to unscrupulous persons/firms/companies without actual supply of goods.

Held that :- The Hon’ble Court held that vide detailed order dated 22.12.2018, the application for cancellation of bail of petitioner was allowed by ASJ, New Delhi and this order was affirmed by the Hon’ble Court. No ground for bail is made out. Bail application is dismissed.— Rajesh Jindal Vs. Commissioner or Central Tax GST Delhi (West) [2019] 8 TAXLOK.COM 028 (Patiala)