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This bail application is allowed and it is directed that accused-petitioner shall be released on bail provided he furnishes a personal bond in the sum of Rs.1 lakh together with two sureties.

Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for bail for the offences under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been issued chargesheet and he is in custody since 03.12.2020. The allegation in the complaint is with regard to wrong claim GST to the tune of Rs. 7.09 crore, which pertained to four firms. The e-way bills were issued and at the most, even if there is difference of HSN code, the same would not go beyond Rs. 5 crore. The court after considering the contentions put forth by counsel for the petitioner, deem it proper to allow the bail application. Held that:- The Hon’ble High Court allowed the petition and granted bail subject to certain conditions.
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