Section 132 of the CGST Act, 2017—Bail – The petitioner has filed second bail application under Section 439 of Cr.P.C, for offence under Sections 132(1)(b)(c) of the Act. The court observed that no ground is made out for entertaining the second bail application as there is no change in circumstance necessitating entertaining the second bail application.

Held that:- The Hon’ble High Court rejected the Second bail application.