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This Court directs the Assistant Commissioner, to file a detailed counter-affidavit separately with respect to their involvement and defalcation of the money.

Section 132 of the CGST Act — Bail Application – The petitioners filed bail application for the offence registered under Sections 419, 420, 467, 468, 471, 34 IPC, read with Section 132(1)(b)(c)(e) and (f) of the Act, 2017. The petitioners submitted that they are not concerned with M/s Maa Bhawani Enterprises rather in his statement recorded by the police, this petitioner Yogendra singh has been made accused. The respondent State submitted that since the petitioner is working as Coal Loader for last ten years and his papers have been used for opening an account of GSTIN in the name of another petitioner and was paid Rs. 7,000/- per month without any work, as such, he has also direct involvement in the case. Held that:- The Hon’ble High Court directed the respondent department to file a detail counter affidavit separately in both the cases with respect to their involvement and defalcation of the money. Further, directed the SP Dhanbad to file affidavit with regard to certificate issued in favour of jairam mahto.