Section 132 of the CGST Act, 2017 — Bail –– The applicants have been arrested on 12.09.2020, for offence punishable under Sections 132(1)(C) of the Act. The Advocate for the applicant submitted that applicant has been arrested on 12.09.2020. All the relevant documents present in the premises were seized. The prayer for bail made by the applicant before the Special Court was dismissed, thereafter, the applicant has been enlarged on temporary bail by this Court. The applicant is fully cooperating with the investigation and he has no intention to abscond. The counsel for the respondent submitted that during investigation, the applicant’s concern was found to be a fake organization, therefore, all the transactions with respect to that fake concern are also false for the purpose of evading tax. The respondent alleged that the applicant has evaded tax of about Rs. 12 crores, it is a loss of public money. The court observed that it is a case of tax evasion and the offences registered against the applicant is compoundable and that the applicant has made his intention clear that he is willing to compound the offences against him in future.

Held that:- The Hon’ble High Court allowed the application and granted regular bail subject to certain conditions.