Section 132 of the CGST Act, 2017 — Bail — The petitioner prayed for bail for the offences punishable under the Act. It is alleged that the petitioner carried out irregular transactions by issuing sale bills without actual supply of the goods and in the process, tax credit was claimed without actual receipt of goods. The petitioner counsel contended that all transactions are maintained in the bank accounts, details of which have been submitted to the department but without examining the same properly, action has been taken. There is no material on record to show that he is directly involved. The petitioner is an local resident and has a business establishment with roots in society. The court observed that reasonably sufficient material evidence appears to have been gathered. The alleged offences are punishable with a maximum imprisonment of five years and as the accused not being an outsider but a local person.

Held that:- The Hon’ble High Court allowed the petition and directed the petitioner be released on bail subject to certain conditions.