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Bail application is allowed and it is directed that accused-petitioner shall be released on bail provided he furnishes a personal bond together with two sureties.

Section 132 of the CGST Act, 2017 — Bail– The petitioner filed fourth bail application for offence under Sections 132 (1)(b),(c)(f) & (1) of the Act. The petitioner counsel submitted that he has remained in custody for a period of about one year and seven months. Maximum sentence provided under the Act is five years. Out of list of twenty witnesses, statement of only one witness has been recorded so far. The counsel for respondent submitted that the matter pertained to passing of ITC to the tune of more than Rs. 127 crore. The court considering the contentions put forth by counsel for the petitioner deemed it proper to allow the fourth bail application. Held that:- The Hon’ble High Court directed that accused-petitioner shall be released on bail provided he furnishes a personal bond in the sum of Rs. 1,00,000/- together with two sureties in the sum of Rs. 50,000/- each to the satisfaction of the trial Court with the stipulation that he shall appear before that Court and any Court to which the matter be transferred, on all subsequent dates of hearing and as and when called upon to do so.
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