Section 132 of the CGST Act, 2017--- Bail —- The applicants sought regular bail. The counsel for the applicants submitted that the accused has clean antecedents and has been the sole bread earner in the family. All the documents have already been seized. He is in judicial custody since 04.02.2023. Main accused in this case already been granted bail and accused is no more required in the investigation. The court observed that the investigation in the matter is still going on. They do not find case of the applicant is at parity with other accused who has already been granted bail on 17.02.2023.

Held that:- The Hon’ble Court dismissed the bail application.