According to Section 132 of CGST Act 2017:

            Whoever commits any of the following offences, namely:—

1. supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made there under, with the intention to evade tax;

2. issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made there under leading to wrongful ailment or utilization of input tax credit or refund of tax;

3. avails input tax credit using such invoice or bill referred to in clause (b);

4. collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;

5. notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section;

6. The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section and punishable under clause (i) of that sub-section shall be cognizable and nonbailable.

Keeping in view all the facts and circumstances of the present case, nature and gravity of the offence and in view of the fact there were justifiable grounds to arrest the petitioners under Section 69 of the CGST Act and further in view of the fact that case involves evasion of more than 80 crores of tax under the CGST and offence is punishable with imprisonment for a period of five years and complaint is stated to have already been filed, HC do not find any ground to grant benefit of regular bail to the petitioners.