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Petitioner be admitted to regular bail subject to satisfaction of the trial Court.

Section 132 of the CGST Act, 2017 — Bail– The petitioner filed bail application for offence under Sections 132 (1) of the Act. The petitioner submitted that he has been falsely implicated in this matter and the challan has been filed before the competent court of jurisdiction. Maximum sentence provided for the alleged offence under the Act is 5 years. He has already deposited Rupees One Crore Fifty Four Thousand under protest and he is 68 years old person and due to ongoing Covid-19 problem, the trial is not proceeding and the petitioner is behind the bars since 25.02.2021. The court observed that maximum sentence provided for the alleged offence under the Act is 5 years; there is no apprehension, if any, shown by the respondent-department about the accused-petitioner of running away, or tempering or influencing the witnesses in any manner; challan has already been presented in the court and due to ongoing Covid-19 problem, the trial is not proceeding; the petitioner is a 68 years old person and he is not required for any custodial interrogation/investigation. Held that:- The Hon’ble High Court allowed the petition and admitted regular bail subject to satisfaction of the trial Court.
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