{"id":6408,"date":"2025-10-17T16:45:32","date_gmt":"2025-10-17T11:15:32","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6408"},"modified":"2025-10-17T16:45:32","modified_gmt":"2025-10-17T11:15:32","slug":"bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","title":{"rendered":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000405350\/bail-under-section-132-cannot-be-denied-to-accused-merely-because-investigation-is-pending-against-co-accused-hc\">Manish Kumar vs. Directorate General, Goods &amp; Service Tax Intelligence, Zonal Unit, Ludhiana (2025) 33 Centax 248 (P&amp;H.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>HARPREET SINGH BRAR, J.<\/li>\n<li>S\/Shri Vinod Ghai, Sr. Adv., Ms Kashish Sahnia, Arnav Ghai, Ms Muskaan Gupta and Ms Muskan Chauhan, Advs. for the Petitioner.<\/li>\n<li>Ms. Sharmila Sharma, Sr. Panel Counsel, S\/Shri Sunish Bindlish, Sr. Standing counsel, Ms. Pridhi Sandhu, Sr. Standing Counsel, Manish Bansal, Public Prosecutor and Alankrit Bharadwaj, Addl. P.P. for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioners were accused in a complaint registered under Section 132 of the CGST Act and Punjab GST Act for alleged tax evasion. They filed applications seeking grant of regular bail under Section 69 of the said Acts. It was contended that the petitioners had clean antecedents, had duly cooperated during the investigation, and that the entire evidence against them was documentary or electronic in nature, already in possession of the investigating agency. It was further submitted that the pendency of an investigation against other co-accused could not be a valid ground to continue their custody, and that the right to bail must be determined individually based on each accused\u2019s role and circumstances. The matter was accordingly placed before the Punjab and Haryana High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Punjab and Haryana High Court held that bail under Section 132 of the CGST Act could not be denied to an accused solely because an investigation was pending against a co-accused. The Court held that bail must be decided qua each accused individually, based on the specific role attributed to them, their antecedents, and cooperation in the investigation. Since the accused had clean antecedents and had fully cooperated, and most evidence was in documentary and electronic form already in possession of the investigating agency, continued custody was not justified. The Court, therefore, directed that the accused be released on regular bail subject to furnishing bail bonds and surety bonds.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Anush Kumar Gangwani v. Union of India \u2014 2019 (22) G.S.T.L. 191 (P&amp;H.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(83)%20G.S.T.L.%20169%20(Chhattisgarh)&amp;itemType=AP\">Anush Kumar Gangwani v. Union of India<\/a> \u2014 2024 (83) G.S.T.L. 169 (Chhattisgarh) = (2024) 14 Centax 274 (Chhattisgarh) &#8211; Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(42)%20G.S.T.L.%20J111%20(SC)&amp;itemType=AP\">Ashok Kumar v. Commissioner of CGST And Central Excise<\/a> \u2014 2020 (42) G.S.T.L. J111 (SC) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2020%20Centax%20595%20(S.C.)&amp;itemType=AP\">Ashutosh Garg v. Union of India<\/a> \u2014 (2024) 20 Centax 595 (S.C.) \u2014 Referred [Para 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(69)%20G.S.T.L.%20124%20(Chhattisgarh)&amp;itemType=AP\">Basudev Mittal v. Union of India<\/a> \u2014 2023 (69) G.S.T.L. 124 (Chhattisgarh) = (2023) 2 Centax 291 (Chhattisgarh) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(69)%20G.S.T.L.%20118%20(S.C.)&amp;itemType=AP\">Basudev Mittal v. Union of India<\/a> \u2014 2023 (69) G.S.T.L. 118 (S.C.) = (2023) 2 Centax 295 (S.C.) &#8211; Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(371)%20E.L.T.%20137%20(P%26H)&amp;itemType=AP\">Jatinder Manro v. DGGSIT<\/a> \u2014 2020 (371) E.L.T. 137 (P&amp;H) \u2014 Referred [Para 6]<\/li>\n<li>Nigammadda Prasad v. CBI \u2014 2013 (3) R.C.R. (Criminal) 690 (SC) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(26)%20G.S.T.L.%20J175%20(S.C.)&amp;itemType=AP\">P.V. Ramana Reddy v. Union of India<\/a> \u2014 2019 (26) G.S.T.L. J175 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li>Prahlad Singh Bhati v. NCT, Delhi \u2014 (2001) 4 SCC 280 \u2014 Referred [Para 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(95)%20G.S.T.L.%20225%20(S.C.)&amp;itemType=AP\">Radhika Agarwal v. Union of India<\/a> \u2014 2025 (95) G.S.T.L. 225 (S.C.) = 2025 (392) E.L.T. 273 (S.C.) = (2025) 27 Centax 425 (S.C.) \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2023%20Centax%20319%20(Telangana)&amp;itemType=AP\">Rajesh Gandhi v. Union of India<\/a> \u2014 (2024) 23 Centax 319 (Telangana) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2022)%201%20Centax%20278%20(S.C.)&amp;itemType=AP\">Ratnambar Kaushik v. Union of India<\/a> \u2014 (2022) 1 Centax 278 (S.C.) = 2023 (68) G.S.T.L. 233 (S.C.) \u2014 Referred [Para 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(36)%20G.S.T.L.%20497%20(S.C.)&amp;itemType=AP\">Sandeep Goyal v. Union of India<\/a> \u2014 2020 (36) G.S.T.L. 497 (S.C.) \u2014 Distinguished [Paras 6, 17]<\/li>\n<li>Sanjay Chandra v. CBI \u2014 (2012) 1 SCC 40 \u2014 Referred [Para 18]<\/li>\n<li>Sanjay Dhingra v. DGGSIT \u2014 [CRM-M-50256-2019, dated 23-1-2020] \u2014 Referred [Para 6]<\/li>\n<li>State of Bihar v. Amit Kumar \u2014 2017 (3) R.C.R. (Criminal) 175 (SC) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(76)%20G.S.T.L.%20146%20(S.C.)&amp;itemType=AP\">State of Gujarat v. Choodamani Parmeshwaran Iyer<\/a> \u2014 2023 (76) G.S.T.L. 146 (S.C.) = (2023) 8 Centax 224 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2026%20Centax%20158%20(Ker.)&amp;itemType=AP\">Subair T.B. v. State of Kerala<\/a> \u2014 (2025) 26 Centax 158 (Ker.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(22)%20G.S.T.L.%20191%20(P%26H)&amp;itemType=AP\">Vikas Goel v. Central GST Commissionerate<\/a> \u2014 2019 (22) G.S.T.L. 191 (P&amp;H) \u2014 Referred [Para 6]<\/li>\n<li>Vimal Yashwantgiri Goswami v. State of Gujarat \u2014 2020 (106) UPTC 1681 (Guj. &#8211; DB) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2030%20Centax%2057%20(S.C.)&amp;itemType=AP\">Vineet Jain v. Union of India<\/a> \u2014 (2025) 30 Centax 57 (S.C.) \u2014 Referred [Para 18]<\/li>\n<li>Y.S. Jagan Mohan Reddy v. CBI \u2014 2013 (3) R.C.R. (Criminal) 108 (SC) \u2014 Referred [Para 6]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=CBI%26C%20Circular%20No.%20171%2F03%2F2022-GST&amp;itemType=AP\">CBI&amp;C Circular No. 171\/03\/2022-GST<\/a>, dated 6-7-2022 [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=CBI%26C%20Instruction%20No.%201%2F2025-GST&amp;itemType=AP\">CBI&amp;C Instruction No. 1\/2025-GST<\/a>, dated 13-1-2025 [Para 5]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Manish Kumar vs. Directorate General, Goods &amp; Service Tax Intelligence,&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6425,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC<\/title>\n<meta name=\"description\" content=\"Punjab &amp; Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC\" \/>\n<meta property=\"og:description\" content=\"Punjab &amp; Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-17T11:15:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\"},\"author\":{\"name\":\"Kriti Sharma\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\"},\"headline\":\"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC\",\"datePublished\":\"2025-10-17T11:15:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\"},\"wordCount\":665,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg\",\"articleSection\":[\"GST\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\",\"name\":\"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg\",\"datePublished\":\"2025-10-17T11:15:32+00:00\",\"description\":\"Punjab & Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg\",\"width\":920,\"height\":540,\"caption\":\"Bail under Section 132 CGST Act\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\",\"name\":\"Kriti Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"caption\":\"Kriti Sharma\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/kriti\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC","description":"Punjab & Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","og_locale":"en_US","og_type":"article","og_title":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC","og_description":"Punjab & Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.","og_url":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-10-17T11:15:32+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg","type":"image\/jpeg"}],"author":"Kriti Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kriti Sharma","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc"},"author":{"name":"Kriti Sharma","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270"},"headline":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC","datePublished":"2025-10-17T11:15:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc"},"wordCount":665,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg","articleSection":["GST","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","url":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc","name":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg","datePublished":"2025-10-17T11:15:32+00:00","description":"Punjab & Haryana HC holds that bail under Section 132 of the CGST Act can\u2019t be denied merely because investigation is pending against co-accused.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/10\/3.-Bail-u-s-132-CGST-Act-Cannot-Be-Denied-Due-to-Pending-Probe-of-Co-Accused-HC.jpg","width":920,"height":540,"caption":"Bail under Section 132 CGST Act"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/bail-u-s-132-cgst-act-cannot-be-denied-due-to-pending-probe-of-co-accused-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Bail u\/s 132 CGST Act Cannot Be Denied Due to Pending Probe of Co-Accused | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270","name":"Kriti Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","caption":"Kriti Sharma"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/kriti"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=6408"}],"version-history":[{"count":4,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6408\/revisions"}],"predecessor-version":[{"id":6426,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6408\/revisions\/6426"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/6425"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=6408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=6408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=6408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}