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Petitioner may be released on bail by the learned Trial Court if he finds that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST.

Section 132 of the CGST Act, 2017 — Bail Application The Petitioner, a Chartered Accountant, arrested on the allegation that in connivance with other accused persons, he allegedly issued GST invoices, without any supply of goods or services to anybody on commission basis causing loss of more than Rs.98 Crores approximately. The Petitioner in custody since 06.06.2019 and his further detention is not warranted, as the charge sheet has already been submitted on completion of investigation. No notice was issued to him under section 73 of the Act.

Held that:- The Hon’ble High Court held that the petitioner may be released on bail by the learned Trial Court, if he finds that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST. — Arvind Kumar Munka Vs. Union of India [2020] 21 TAXLOK.COM 083 (Calcutta)