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There is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. Accordingly, the accused-petitioner, be released on bail on furnishing bail bond.

Section 132 of the CGST Act, 2017 – Bail —-- The petitioner sought bail for the offences under Section 132 of the Act, 2017. The petitioner counsel submitted that the petitioner was arrested on 12.07.2021. The petitioner counsel submitted that the petitioner had appeared before the authority in compliance to the summon. He did not evade the appearance before the authority. No further custody of the petitioner has been sought for by the authority for the purpose of further investigation of the case. Other co-accused have been granted default bail by the learned court, as the complainant/CGST authority failed to complete the investigation and lay offence report within the statutory period of 60 (sixty) days. The court observed that there is no entry/note in the record after 06.09.2021, meaning thereby that no further investigation is either carried out or recorded thereafter. The accused-petitioner has been in custody for 30 (thirty) days, as on date. There is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. Held that:- The Hon’ble High Court directed that the accused-petitioner, shall be released on bail subject to certain conditions.
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