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 allegation in the charge-sheet is with regard to transfer of fake ITC Bills to the tune of Rs. 7.81 Cr. Petitioner was arrested on 03.02.2021 and charge-sheet was filed on 03.04.2021. Conclusion of trial will take time. The counsel for the respondent contended that petitioner has neither purchased nor has sold any goods. He was only creating fake bills and the fake bills were created to the tune of Rs. 44 Cr. The petitioner has created fake bills and has transferred to as many as 56 suppliers. The court observed that that there was no movement of goods done by the petitioner and fake invoices were generated in order to avail the ITC and in order to pass on the ITC to various entities to the tune of Rs. 44 Cr.

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