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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 counsel for the petitioner submitted that Prosecution Report dated 23 March 2020, filed against the petitioner is primarily based on statements made by co-accused and proprietors of 21 defaulting firms. Except for bald allegations, the opposite party has failed to provide any concrete evidence to establish any form of tax evasion by the petitioner. The petitioner has been in custody since 22.01.2020. The petitioner has co- operated with investigation and undertakes to be present before the Investigating Officer as and when required for the purpose of investigation. The court observed that considering the length of his detention in custody and nature of accusation, the petitioner may be enlarged on bail. Held that:- The Hon’ble High Court directed the petitioner be released on bail subject to certain conditions.
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