Section 132 of the CGST Act, 2017—Bail —– The petitioner prayed for bail for offence under Section 132(1)(c) (f)(k) and (l) of the Act. It is alleged that the petitioner has created fake firms for availment and passing of fake/ ineligiblie ITC to facilitate existing beneficiary firms. ITC of Rs. 19.65 crores has been availed on the basis of goodsless invoices. The counsel for the petitioner submitted that the petitioner has been falsely implicated in this case and the arrest has been made without determining the tax liability and by wrongfully calculating ITC allegedly availed. The offences are triable by Magistrate and petitioner is behind the bars since 04.11.2022 and now challan of the case has also been presented, therefore, there is no question of tampering with evidence or winning over witnesses. The court observed that petitioner was arrested on 04.11.2022 and since then, he is in judicial custody. The challan of the case has already been presented and no investigation is pending. The trial will take considerable time.

Held that:- The Hon’ble High Court granted bail subject to certain conditions.