Section 132 of the CGST Act, 2017 – Bail- The petitioner sought bail for the offences punishable under Sections 132(1)(a), 132(1)(b), 132(1)(c) of the Act. The applicant is in judicial custody since 06/03/2022. It is alleged that he along with the co-accused availed and passed ITC of Rs. 83.72 Crore. The counsel for the applicant submitted the applicant was an employee who worked as an Accountant for six months. The investigation is practically over and no recovery or discovery is to be made from the present applicant. The three main accused have been already released on bail. The applicant has cooperated with the investigating agency. The court observed that it does not appear that the applicant is beneficiary of the transactions involved. The three main accused are already released on default bail. The accused is in custody since his arrest on 05/03/2022. The evidence is in the form of documentary nature which has already been collected during investigation. There is nothing to be recovered from the present applicant. The further detention of the applicant-accused is not warranted. There does not appear any chances of tampering with the prosecution evidence, if the accused is released on bail.

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