Section 132 of the CGST Act, 2017—Bail – The petitioner has filed third bail application under Section 439 of Cr.P.C, for offence under Section 132(1)(b) & (c) of the Act. The counsel for the petitioner submitted that co-accused was given benefit of bail by the Court. The respondent counsel contended that first bail application of petitioner was rejected on 20.04.2021 and there is no change in circumstance. The court observed that as per the charge-sheet and the evidence collected by the Department, it has turned out that fake entities were created and no goods were in fact transported from one entity to another and fake bills were generated, There is no change in the circumstances so as to entertain the third bail application.

Held that:- The Hon’ble High Court rejected this third bail application.