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The court is not inclined to entertain the third bail application.

Section 132 of the CGST Act, 2017 — Bail – The petitioner filed third bail application under Section 439 of Cr.P.C. The petitioner submitted that sentence provided for the offence is five years. He remained in custody for a period of one year, in similar type of cases, bail have been granted. The matter is still at the stage of pre-charge evidence. The respondent submitted that petitioner has created 26 firms to facilitate availment and utilization of ITC to the tune of Rs. 108.36 crores. Held that:- The Hon’ble High Court dismissed the third Bail Application.