Section 132 of the CGST Act, 2017 — Bail — The applicant sought bail. It is alleged that the applicant and another co-accused availed fake ITC of Rs.40.66 crores on the strength of invoices issued by non-existent firms. The counsel for the applicant submitted that co-accused has been granted bail by coordinate Bench of this Court vide order dated 29.07.2022. The applicant has no criminal history. There is no prospect of trial of the present case being concluded in near future due to heavy dockets. The applicant is languishing in jail since 18.02.2022. The court observed that the allegations against co-accused and applicant are similar and co-accused has been granted bail by co-ordinate Bench of this Court.

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