Section 132 of the CGST Act, 2017 —Bail - The Applicant sought to declare Section 132(1)(b) and (c) of the Act unconstitutional and in violation of Article 14 and 21 of the Constitution of India; to declare that the arrest of the Petitioner is illegal and enlarge the Petitioner on bail. By the order dated 6 May 2021, the Petitioner has been released on bail by the Division Bench subject to certain conditions. The Division Bench passed this order relying on the order passed in the case of Akshay Chhabra V/s. Union of India & Ors. The Counsel for the Petitioner stated that similar course of action as indicated in the case of Akshay Chhabra be followed and the Petitioner be allowed to approach the concerned Court in respect of prayer of bail and be continued for some time and, as regard the challenge to the constitutional validity of the Indirect Tax enactment is concerned, the same is not being pressed in the Petition.

Held that:- The Hon’ble High Court directed that the bail granted in this Petition to continue for a period of six weeks to enable the Petitioner to approach the competent court.