Section 132 of the CGST Act, 2017 — Bail —— The petitioner sought bail U/S. 439 of Cr.P.C. for commission of offence U/Ss. 132(1)(b)(c) & (1) of the Act. The counsel for the petitioner submitted that the petitioner is no way connected in this case and all the allegations are directed against the Directors of three companies. The offence alleged against the petitioner are triable by Magistrate First Class and the punishment prescribed therein may extend to five years and with fine, but the petitioner having detained in custody more than seven months and in the meantime final P.R. having already been submitted. The court observed that the petitioners are in custody for little more than seven months and charge sheet has already been filed in the meantime, but considering the allegation of huge amount of financial fraud being leveled against the petitioners by itself in the facts and circumstance of the case not entitle them for grant bail at this stage and keeping in mind the fact that some of the co-accused are still at large avoiding their apprehension.

Held that:- The Hon’ble High Court rejected the bail applications of the petitioners.