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The petitioner is mere an accountant in one of the firms being run by Jarnail Singh accused. Accordingly, the petitioner is ordered to be released on regular bail to the satisfaction of Chief Judicial Magistrate/Duty Magistrate, concerned.

Section 132 of the CGST Act, 2017—Bail -- The petitioner prayed for regular under Section 439 Cr.P.C. The petitioner counsel submitted that the petitioner is behind the bars since a long time and is merely working as an accountant, preparing the account books and has no specific role in the commission of the offence. Nothing has been recovered from the petitioner who has no specific role to play in the commission of the offence. Similarly placed co-accused have been allowed bail by the different Courts The court observed that the petitioner is mere an accountant and has no specific role in the commission of the offence who merely was doing his duty as an accountant. Moreover, all the accused have been allowed regular bails by the different Courts. Held that:-The Hon’ble High Court directed that the petitioner be released on regular bail.
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