Section 132 of the CGST Act, 2017—Bail —– The petitioner prayed for bail under Section 439 Cr.P.C. for the offence(s) under Sections 132 (1) (b), (f), (h), (j) & (l) of the Act. The counsel for the petitioner submitted that the petitioner has been wrongly implicated in this case. He is behind the bars since 21.07.2022, charge sheet has been filed on 16.09.2022, the maximum sentence which can be awarded is five years, the offence is compoundable. The court observed that the petitioner is in custody since 21.07.2022 and charge sheet has been filed on 16.09.2022.
Held that:- The Hon’ble High Court granted bail to the petitioner subject to certain conditions.