Section 132 of the CGST Act, 2017--- Bail - The petitioner was granted bail vide order dated 17.02.2022 and various conditions were imposed by the court. The court vide impugned order, has noticed that there were disobedience/violations of the conditions imposed by the court. The counsel for the petitioner submitted that there was no deliberate disobedience of any of the conditions by the petitioner. So far as appearance of the petitioner before the investigating officer is concerned, he has been appearing on each date as and when he was called for, but certain information which was required by the Investigating Officer, the petitioner could not be able to produce, as they are related to some old documents for which the petitioner wanted some time. The court observed that the impugned order relates to certain non-compliances of the terms and conditions to which the petitioner has given sufficient explanation. The petitioner has already undertaken that he would appear before the Investigating Officer as and when he is called for and explain the reason. If the Investigating Officer feels that the petitioner is not cooperating and violating any of the terms and conditions imposed by the court concerned, he is always at liberty to file an application for cancellation of bail..

Held that:- The Hon’ble Court set aside the impugned order and directed that the petitioner shall abide by the terms and conditions imposed by the original bail order on 17.02.2022.