Section 132 of the CGST Act, 2017 — Bail — The petitioner sought Bail.  It has been submitted that the applicant has been falsely implicated in the present case due to ulterior motive. He has not committed the alleged offence. It is alleged that the applicant is running several business and has evaded GST and has committed offence by evading tax. The Court observed that no such good ground has been brought on record for grant of bail to the applicant.

Held that:- The Hon’ble High Court rejected the bail application and directed the trial court to expedite the trial of the present case and conclude the same expeditiously within a period of one year.