Section 132 of the CGST Act, 2017 — Bail –-- The petitioner sought bail for the offences registered under Section 132 of the Act. The petitioner was serving as a chartered accountant, and he is alleged by the prosecution to facilitate, illegally avail the benefit of the provisions, as embodied in Section 16 of the Act, to the tune of Rs. 18.01 crores. The court observed that at this stage the role, as ascribed by the prosecution to the bail petitioner cannot be tested. However, there is no tangible evidence suggestive of his being a beneficiary of the illegal drawings, from the government treasury concerned, of monetary sums concerned. His arrest was made on 23.10.2021. Therefore, his further judicial incarceration may not be prolonged, as it would unnecessarily curtail, and, fetter his personal liberty. The counsel for the petitioner submitted that the petitioner is ready and willing, for imposition, upon him, the condition that he will give his ancestral house measuring 200 sq. yards, as personal surety.

Held that:- The Hon’ble High Court granted the bail to the petitioner subject to his not fleeing from justice, and, his not tampering with prosecution evidence, and, his not influencing prosecution witnesses.