Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 (1) (B) (H) (I) of the Act, 2017. The counsel for the petitioner submitted that the petitioner has been wrongly implicated in this case. He is behind the bars since 24.10.2021. The complaint against the petitioner was filed on 22.12.2021 and cognizance against the petitioner was taken on 21.01.2022. As per Act, incomplete chargesheet cannot be filed. It is alleged that the petitioner had supplied packaging material to the seven firms which are fake. The court taking into account the facts and circumstances of the case and without expressing any opinion on the merits of the case, found it just and proper to enlarge the petitioner on bail.

Held that:- The Hon’ble High Court ordered that the accused-petitioner shall be enlarged on bail subject to certain conditions.