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TMI Blog2021 (10) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 2017 read with Sub-Section 5 of Central Goods and Services Tax Act, 2017 - HELD THAT:- Having regard to the totality of the facts and circumstances of the case and looking to the custody period as also the fact that conclusion of the proceedings is likely to take some time and without expressing any opinion on the merits of the case, this Court deems it just and proper to grant bail to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 439 Cr.P.C. Learned counsel for the petitioner submits that the petitioner is in custody since 27.08.2021. He submits that the offence is triable by a Court of Magistrate and is compoundable by the Commissioner under Section 138. He submits that there are no criminal antecedents against the petitioner. Learned counsel for respondent vehemently opposes the bail application and submits that it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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