Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for the bail for the offence(s) under Sections 132 of the Act. The counsel for the petitioner submitted that the offences are triable by Magistrate; petitioner is behind the bars since 25.07.2021; charge-sheet has been filed; benefit of bail has been granted in an identical matter by a co-ordinate Bench of this Court in the case of “Dev Adania @ Dev Madan Adania S/o Madanlal Adania Vs. Union of India & Anr.” vide order dated 12.11.2020. The Special Public Prosecutor stated that in some identical matters, the benefit of bail has been denied by the co-ordinate Bench/s of this Court like in the cases. The court observed that benefit of bail was denied in the identical matters by co-ordinate Bench of this Court.

Held that:- The Hon’ble High Court dismissed bail application.