Section 132 of the CGST Act, 2017 —Bail –--The petitioner prayed for regular bail. The counsel for the petitioner submitted that in the case, the co-accused has been granted regular bail on 23.07.2020. Thus, on the principle of parity the petitioner deserves to be granted regular bail. The court observed that the co-accused has been granted regular bail.

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