The applicant is ordered to be released on regular bail subject to few condition
Section 132 of the CGST Act, 2017 — Bail —–The applicant filed bail application for the offences under Section 132(1)(a) of the Act, 2017. The respondent counsel submitted that the applicant is the owner of the company and the brother is only camouflage. It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity and clandestine purchase of such products without paying of any GST has resulted in evasion to the tune of Rs. 9 Crores. The applicant counsel submitted that the applicant is in custody for a period of 58 days and within couple of days statutory period would be over, following which the applicant will in any case be entitled to default bail. The age of the applicant is 61 years and that he is suffering with age related health issues. The court observed that the applicant is in jail since 09.12.2020. The investigation is concluded and charge-sheet is filed. The respondent counsel is unable to bring on record any special circumstances against the applicant.
Held that:- The Hon’ble High Court allowed the present application directed the applicant be ordered to be released on regular bail subject to certain conditions.