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After considering the totality of the facts and circumstances of the case as also the fact that conclusion of the proceedings is likely to take some time, this Court deems it just and proper to grant bail to the accused petitioner under Section 439 Cr.P.C.

Section 132 of the CGST Act, 2017 — Bail – The petitioner prayed for bail application for the offence under Section 132 of the Act, 2017. The counsel for the petitioner submitted that the alleged offences are compoundable and are triable by Magistrate. The petitioner is in custody since 30.08.2021 and there are no previous criminal antecedents against the present petitioner. The court observed that conclusion of the proceedings is likely to take some time they consider it just and proper to grant bail to the accused petitioner under Section 439 Cr.P.C. Held that:- The Hon’ble High Court allowed the bail application and directed that the petitioner shall be released on bail subject to certain conditions.
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