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It is directed that the Petitioner be released on bail.

Section 132 of the CGST Act, 2017— Bail — The petitioner prayed for bail for the offences under section 132(1)(b)(c)(f)(i) of the Act. The court observed that considering the long period of detention of the Petitioner in Custody, the factum of completion of investigation as also the punishment prescribed for the offence and when the Petitioner aged about 71 years has his permanent residence at Rourkela and the case mainly rests on documentary evidence, further detention of the Petitioner would serve no useful purpose. Held that:- The Hon’ble High Court directed the petitioner be released on bail subject to certain conditions.
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