Section 132 of the CGST Act, 2017 — Bail –– The applicant prayed for grant of bail for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Act. It is alleged that the applicant carried out purchases from different entities and wrongly availed ITC of Rs.6,95,32,472/- by procuring invoices from fake and fictitious firm. The Counsel for the applicant submitted that the applicant is innocent and has been falsely implicated. Due procedure has not been followed, as the offence triable is summons in nature. During investigation, all the necessary documents regarding business and trade of the applicant's firm were supplied to the concerned authorities. The court observed that offence under the Act are bailable and non-cognizable, the applicant is in jail since 27.10.2021 and Proprietor of the firm have already been enlarged on bail by the co-ordinate Bench; the offence is compoundable in nature.

Held that:- The Hon’ble High Court allowed the bail subject to the applicant deposits Rs.70 lakhs under protest or admission of the disputed amount, and subject to other conditions.