Section 132 of the CGST Act, 2017—Bail – The Appellant challenged the order of the High Court whereby bail application was dismissed. It is alleged that the appellants have committed an offence punishable under Section 132 of the Act. The court observed that final report/complaint has already been filed on 7 September 2021. The appellants are in custody for nearly 14 months. The co-accused was granted bail on 4 October 2021 and another co-accused was granted bail by this Court on 18 May 2022.

Held that:- The Hon’ble Court directed that the appellants shall be released on bail subject to such terms and conditions as may be imposed by the Trial Court.