Section 132 of the CGST Act, 2017— Bail – The petitioner filed bail application under Section 439 Cr.P.C. for offence under Section 132(1)(b)(c). The counsel for the petitioner submitted that a false case has been foisted against the petitioner. He is behind the bars since 26.05.2022. The offence against the petitioner is compoundable and he had deposited the amount of Rs.87 lacs. The court observed that taking into account the facts and circumstances of the case and without expressing any opinion on the merits of the case, it deems it just and proper to enlarge the petitioner on bail.

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