Bail Application — Section 132 of the CGST Act—The petitioner submitted that the allegations against him are of Commission Agent not registered with GST and not be charged with committing offence of abatement as provided under section 132 (1) (k) & (I) and offences are bailable. The petitioner is in JC since 26.08.2020 and neither any custodial interrogation was sought nor any further recovery is to be made from him, he is ready and willing to join the investigation. The petitioner’s counsel relied upon the judgment of Commissioner of Customs Vs. M/s. Spice Telecom, Banglore (Civil Appeal No.1695/2006 and Union of India & Ors Vs. M/s. Ganesh Das Bhojraj [Civil Appeal No.6071/1999]. The respondent authority submitted that investigation is at initial stage and the petitioner needs to be kept in JC and he can influence material witnesses and thereby hamper the ongoing investigation. The court observed that if released on bail at this stage, the petitioner will make an attempt to influence the proprietors / partners of the firms involved. Held that:- The Hon’ble High Court dismissed the bail application. — Commissioner, CGST, Delhi West Vs. Amit Kumar Jain [2020] 28 TAXLOK.COM 014 (Patiala)