Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case. He is a simply a Director. He is behind the bars since 13.01.2022. In first complaint, there was not a single word regarding alleged offence and in supplementary complaint, only allegation of the offence is there. The petitioner had retracted from the statement. The maximum punishment in this case is 5 years and case against the petitioner is triable by Magistrate. They had deposited the amount of Rs. 100 Crores and also going to deposit another amount of Rs. 100 Crores. The court observed that case of the petitioner is similar to the Vinaykant Ameta Vs. Union of India, wherein bail was dismissed. They do not consider it a fit case to enlarge the petitioner on bail under Section 439 Cr.P.C.

Held that:- The Hon’ble High Court dismissed the bail application.