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Taking into consideration the inability to to raise funds and deposit the amount for sanction of bail order due to Covid-19 pandemic, the condition imposed by the Magistrate, directing each of the petitioners to deposit cash of Rs.5lakh is hereby set aside.

Bail Application — Section 132 of the CGST Act, 2017 — The petitioners were arrested for the offence under Section 132(1)(b) & (c) and 132(5) of the Act on 21.12.2019 and since final report was not filed by the respondent they applied for statutory bail. The Additional CMM granted statutory bail to the petitioners on 19.02.2020 with condition that the petitioners shall deposit a cash surety of Rs. 5,00,000/- and execute a bond for a sum of Rs.50,000/- with two sureties. The petitioner submitted that the condition imposed to deposit Rs.5,00,000/- was onerous and unreasonable, the petitioners were unable to deposit the amount due to covid-19 and come out on bail. The petitioners sought for modification of condition of the bail.
Held that:- The Hon’ble High Court allowed the petition and set aside the condition imposed by the Additional CMM directing the petitioners to deposit cash of Rs.5lakh and modified the condition that the petitioners be released on bail on executing their own bond for a sum of Rs.50,000/- and on furnishing two sureties of title deeds of immovable properties each to the value of Rs.20 lakhs within four weeks from the lifting of the lock down.—A. Mohideen S/o. Abdul Khader, J. Vinoth Kumar Vs. The Senior Intelligence Officer Dggi, Chennai Zonal Unit [2020] 25 TAXLOK.COM 081 (Madras)