Section 132 of the CGST Act, 2017 — Bail –-- The petitioner sought regular bail for the offences registered under Section 132 of the Act. The counsel for the petitioner argued that the maximum sentence is for five years, whereas, the petitioner is behind the bars for the last 02 years and 08 months, which is more than the half of the maximum sentence. The allegations alleged against the petitioner are yet to be proved during the course of trial. The court relied on the judgment of the Hon'ble Supreme Court of India passed in the case of Paresh Nathalal Chauhan vs. The State of Gujarat and another on 01.02.2022 wherein, it was held that the accused cannot be indefinitely detained in a custody and granted the concession of regular bail, where the accused had undergone custody for a period of 25 months.

Held that:- The Hon’ble High Court granted regular bail subject to certain conditions.