Section 132 of the CGST Act, 2017 – Bail - The applicant sought for grant of bail for the offence U/s.132 of Act. It is alleged that the Applicant has availed fake ITC of Rs.7,24,46,238/-, without any valid document and movement of the goods in violation of Section 16 of Act. The Applicant was arrested on 09/03/2022. The applicant is not beneficiary of the ITC. Role assigned to the applicant is at the most is of abetor. The court observed that stand taken by the applicant since beginning that he is receiving Rs.20,000/- per month. He is not aware about business of the firms as business was handled by others. Those pleadings were taken on the basis of investigation by the respondent. Nothing is pointed out that if the applicant is released on bail, there is possibility of tampering with the evidence.

Held that:- The Hon’ble Court allowed the application subject to certain conditions.