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The prayer of petitioner for grant of bail is liable to be rejected.

Section 132 of the CGST Act— Bail --The petitioner prayed for bail u/s 439 of Cr.P.C. having been arrested under Section 132 of Act. It is alleged that the petitioner’s firms had issued bills worth Rs. 158 crores involving Rs. 13.39 crores of tax. Firms had availed fake ITC of Rs. 21.60 crores and claimed refund of Rs. 5.02 crores. The petitioner counsel contended that petitioner is in custody since 5th December, 2020 and till date no complaint is filed. The matter is of Magistrate trial and is punishable maximum for five years. No offence is made out against the petitioner under clauses (a) to (d) of Section 132 (1) of the Act and only offences under clauses (a) to (d) of Section 132 (1) of the Act, are non-bailable offences. The respondent counsel submitted that if granted bail would tamper with the evidence and shall be in a position to influence the witness. The court observed that the matter is under investigation, there are missing links of the chain which are yet to be joined. The period for filing challan has not expired. Further, allegations on the petitioner are not sufficient to make out offences under clauses (a) to (d) of sub-section (1) of Section 132 of the Act, is not dilated in detail. Held that:- The Hon’ble High Court rejected the prayer of petitioner for grant of bail.