Section 132 of the CGST Act, 2017 — Bail –– The applicant prayed for grant of bail for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Act. The Counsel for the applicant submitted that the applicant is innocent and has been falsely implicated. The applicant on 31.02.2022 has paid Rs.76,00,000/- under protest and subject to final assessment, as such, the amount being less than Rs.5 Crores, the alleged offence, in view of Section 132(4)(5) falls within the category of bailable offence. The applicant is senior citizen aged about 60 years, permanent resident of Raipur and is in jail since 30.03.2022, as such, there is no chance of his absconding. The court observed that charge sheet has been filed against the applicant, however, further investigation is going on and as per respondent, there is much more probability of detecting more fake and suspicious firms. 

Held that:- The Hon’ble High Court rejected the bail application.