Section 132 of the CGST Act, 2017--- Bail —- The petitioner prayed for bail. The counsel for the petitioner submitted that no offence is made out against the applicant/accused and there is no ground to keep the applicant/accused under custody any further. The accused has been falsely implicated in this case and there is no evidence against him about his involvement in the alleged offence. The applicant/accused is ready and willing to cooperate in the on going investigations. The court observed that the applicant is a key member of a crime syndicate involved in a multi crores GST fraud. It is baffling as to why two accused persons have been treated with different gloves by the investigating agency. The investigation is at an initial stage but it is for the court to bring the matter to the notice of the higher echelons of the complainant department.

Held that:- The Hon’ble Court considering the nature of offence, seriousness of allegations and the crucial juncture of the investigation, dismissed the application. Further, sent copy of the instant order to the worthy Principal Director General, with a request to look into the matter personally and address the concerns raised by Ld. Defence counsel in the case.