Section 132 of the CGST Act, 2017 — Bail — The petitioner was arrested on 31.12.2020. The respondent submitted that after investigation prosecution has submitted its report. The court observed that when a query was made referring to section 202 of Cr.P.C. as to whether any permission is granted by the concerned Magistrate to carry out the investigation or not and how the petitioner named as an accused in the complaint petition was arrested even before filing of the complaint petition without following the settled principles of law in the case of Inder Mohan Goswami and another -Vrs.- State of Uttaranchal and others, the respondent sought some time to reply. The court observed that the petitioner is in custody for a period of about one year and the offence is triable by Magistrate.

Held that:- The Hon’ble High Court granted interim bail for a period of four weeks from the date of release subject to certain conditions. List this matter on 5th January 2022.