Section 132 of the CGST Act, 2017 —–Bail —- The applicant sought regular bail. The Counsel for the applicant submitted that the applicant was arrested on 24.03.2022 and since then, he is in judicial custody. His bail applications filed before the Court of Magistrate & City Sessions Court, came to be rejected vide orders dated 20.06.2022 and 20.07.2022 respectively. The complaint as contemplated under the provisions of the Act is filed on 20.05.2022. The court observed that the evasion of tax has been unearthed by the department. The department has already filed the complaint before the Court concerned. The department objected the bail application mainly on the ground that investigation is still under way. But this contention is not enough and they should have pointed out that why further custody of the applicant is necessary. No liability is fixed or determined as per the statutory provisions of the Act. Rs.39,88,318/-, has been recovered during the course of investigation from the applicant. They are inclined to release the applicant on bail subject to deposit of Rs.60 lakhs, within a period of six months in six equal installments. Rs.39,88,318/- has already been recovered from the applicant. The department is directed to accept the amount. If the applicant fails to comply with the condition, the bail granted to the applicant shall stands cancelled automatically.

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