Section 132 of the CGST Act, 2017—Bail –The applicant prayed for bail. It is alleged that the applicant was involved in fradulent availment of ITC for Rs. 17,69,90,253/and was arrested on 24/12/2020. The Counsel for the applicant argued that the applicant is innocent and falsely implicated in this case. All offences are triable by judicial Magistrate and with punishable up to Five years and compoundable. The case is based on the documentary evidence. Co-accused was arrested and released on bail. The court observed that the offence is triable by the Magistrate and trial will take long time. The maximum punishament is five years and the allegation against the applicant is yet to be established during the trial.

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