Section 132 of the CGST Act, 2017 — Bail — The applicant sought bail in respect of offence under Section 132 of the Act.  The Advocate for the applicant submitted that the applicant is an innocent person, he has been falsely implicated in the case, he is having no previous criminal history and he is in jail since 29.04.2022. There is no possibility of the applicant tampering with any evidence. It is alleged that the applicant along with other co-accused persons, has evaded payment of GST to the tune of Rs.4,43,88,684.65 by wrongfully claiming into input tax credit. The offence is non-cognizable and bailable. The court observed that allegation against the applicant is of evasion of amounting to Rupees less than 500 lacs, which carries a maximum punishment of imprisonment for three years and offence is bailable. The applicant has no criminal history. Therefore, the applicant is entitled to be released on bail.

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