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We direct release of the petitioner on bail

Section 132 of the CGST Act, 2017—Bail —The Petitioner moved bail application u/s. 439 Cr.PC in criminal case registered for offences under Section 132(1) of the Act. The respondent submitted that there are serious allegations against the petitioner of creating 35 fake firms, making fake entries and issuance of invoices involving tax amount of more than 66.81 Crores. The Hon’ble High Court dismissed the Bail Application. The SLP was filed.
Held that:- The Hon’ble Supreme Court held that offence is punishable with a maximum sentence of five years and the petitioner has already undergone sentence for a period of one year five months and she has a child of three years old and directed for release of the petitioner on bail upon furnishing personal bond for a sum of Rs. 5 Lacs with two sureties of the like amount to the satisfaction of the Trial Court.—Himani Munjal Vs Union of India [2020] 20 TAXLOK.COM 161 (SC)

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