Bail Application — Section 132 of the CGST Act, 2017— The petitioner has been arrested for the offence(s) punishable under Section 132(1)(B) & (C) and Section 16(1)(2) and 31 (1) of the Act. He preferred this bail application under Section 439 Cr.P.C. The petitioner submitted that as per prosecution, he is guilty of creating bogus firms/companies solely for the purpose of generating fraudulent credit and issuance of GST invoices without any sale/purchase and actual movement of goods. The petitioner has not created those bogus firms/companies and he is in custody since 12.3.2019, the investigation against him has already been completed and charge-sheet has been filed in the matter.
Held that:-The Hon’ble High Court allowed bail application and directed that petitioner shall be released on bail on execution of a personal bond in the sum of Rs. 50,000/- with two sound and solvent sureties of Rs. 25,000/-.—Gaurav Kumar Aanchaliya Vs Union of India  12 TAXLOK.COM 117 (Rajasthan)