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2021 (10) TMI 1381 - HC - GST


Issues: Bail application under Section 439 Cr.P.C. for an offence under Section 132(1)(b),(c) of Central Goods and Services Tax Act, 2017.

Analysis:
The High Court of Rajasthan, in light of the COVID-19 surge, emphasized caution during court proceedings. The petitioner had been arrested for an offence under Section 132(1)(b),(c) of the Central Goods and Services Tax Act, 2017, and sought bail under Section 439 Cr.P.C. The petitioner's counsel argued that the offence was triable by a Magistrate and compoundable by the Commissioner, highlighting the petitioner's clean record. On the other hand, the respondent's counsel opposed bail due to the significant amount involved and requested additional time for arguments.

Considering the circumstances, the Court, without delving into the case's merits, granted bail to the petitioner. The decision factored in the petitioner's custody duration, the expected lengthy trial process, and the absence of a criminal history. The Court directed the release of the accused on bail upon execution of a personal bond of Rs.50,000 along with two sureties of Rs.25,000 each, to ensure the petitioner's appearance before the trial court for all hearings until the trial's conclusion.

 

 

 

 

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