Bail Should Be Normally Granted For Offences Under S 132 CGST Act Unless Extraordinary Circumstances Exists : Supreme Court

The Supreme Court recently expressed surprise at the High Court and the Magistrate Court denying bail to a person accused of committing offences under Section 132 of the Central Goods and Services Tax Act.

The Court observed that in cases like this, bail should normally be granted. The offences alleged against the appellant were under Clauses (c), (f) and (h) of Section 132(1) of the Central Goods and Services Tax Act, 2017. The maximum sentence is of 5 years with fine.

In this case, the chargesheet was filed and the accused was under custody for nearly seven months. He approached the Supreme Court after the Rajasthan High Court denied him bail.

Saying that bail should be the normal in such cases, a bench comprising Justice Abhay S Oka and Justice Ujjal Bhuyan observed :

"We are surprised to note that in a case like this, the appellant has been denied the benefit of bail at all levels, including the High Court and ultimately, he was forced to approach this Court. These are the cases where in normal course, before the Trial Courts, the accused should get bail unless there are some extra ordinary circumstances."

The Court also noted that evidence in the case is documentary in nature and that the accused has no antecedents. Setting aside the High Court's order, the Supreme Court granted bail to the accused.

Case : Vineet Jain vs Union of India

Citation : 2025 LiveLaw (SC) 513