Section 132 of the CGST Act, 2017--- Bail —- The applicant sought bail. It is alleged that accused created four proprietorship concerns and illegally claimed ITC on the basis of false invoices, without there being any actual physical receipt of goods. The counsel for applicant submitted that the investigation in the matter already stands concluded. The entire evidence is in the form of documents and all the documents have been seized. Prosecution has already recorded the statement of witnesses including the transporters and therefore, nothing else remains to be done. The accused has clean antecedent with no previous criminal record and has a fixed abode and there are no chances of his fleeing away. The court observed that Magistrate was under an obligation to see if the grounds for authorizing further detention existed. The report submitted by the prosecution demonstrates that investigation qua the accused already stands concluded. Prosecution has already recorded the statement of the concerned persons including the transporters. The relevant documents have been collected. The prosecution never moved any application for the same.

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