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This court is inclined to release the petitioner on bail.

Section 132 of the CGST Act, 2017— Bail — The petitioner prayed for bail for the offences punishable under Section 132(1)(b)(c) and (i) of the Act, 2017. The petitioner moved an application for bail before the learned 1st Additional Sessions Judge, Rourkela which was rejected on 16.03.2021. The counsel for the petitioner submitted that the petitioner is in judicial custody since 23.01.2020 and he has been charge sheeted. One of the co accused has been released on bail by this Court and the petitioner is similarly situated. The counsel for the respondent submitted that though the petitioner and co-accused stand on the similar footing but an additional condition may be imposed that the petitioner shall not alienate any property without the leave of the concerned Court. Held that:- The Hon’ble High Court released the petitioner on bail subject to certain conditions.
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