Section 132 of the CGST Act, 2017 —Bail –--The applicant prayed for regular bail for the offences under Section 132 of the Act. It is alleged that the accused alongwith others was running a network of bogus firms and had created the seven firms in his own name or in the name of his family members, employees and their family members, for availing inadmissible ITC on the strength of fake invoices. The counsel for the petitioners submitted that all the three petitioners, who are ladies, were never aware as to what was being done on their behalf and that their signatures had been obtained on account of small allurements. There is nothing on record to show that the petitioners had personally benefited out of the amounts alleged. The petitioners have already undergone about 8 months of custody. The court observed that all the three petitioners are ladies and have been behind bars for a substantial period of about 8 months whereas the maximum sentence as may be imposed is 5 years, further detention of the petitioners will not be justified.

Held that:- The Hon’ble High Court directed the petitioners to be released on regular bail subject to certain conditions.