Bail Application — Section 132 of the CGST Act, 2017— The application is filed for regular bail in connection with arrest memo dated 18.3.2019. The applicant submitted that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The respondent opposed grant of regular bail looking to the nature and gravity of the offence. The applicant is in jail since 18.3.2019 and was arrested for the alleged offence under the provisions of the Act, 2017. The father of the applicant filed an undertaking for deposition of dues. The respondent submitted that they are satisfied with the undertaking given on behalf of the applicant.
Held that:- The Hon’ble High Court allowed the petition and ordered the applicant to be released on regular bail with certain conditions.—Pranit Hem Desai Vs Subhash Chandra Pande  12 TAXLOK.COM 112 (Gujarat)