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The applicant is ordered to be released on regular bail.

Section 132 of the CGST Act, 2017 — Bail —–The applicant prayed for regular bail for the offences punishable under Sections 132(1)(b), 132(1)(c) of the Act. The counsel for applicant submitted that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. The court observed that the applicant is in custody since 01.08.2021. The complaint is likely to be filed on 30.09.2021. The Court relied on the decision by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation. Held that:- The Hon’ble High Court allowed the application and directed the applicant be released on regular bail subject to certain conditions.
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