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This court is of the opinion that the contentions raised on behalf of the applicant are not covered under the provisions of 167(2) Cr.P.C. Consequently, the bail application is hereby dismissed.

Section 132 of the CGST Act, 2017— Bail -- The applicant prayed for grant of bail. The applicant was arrested on 12.11.2020 for the offences under section 132(1)(b), 132(1)(c), 132(1)(1)(i) of the Act. The period of 60 days of custody of the petitioner had expired on 11.01.2021. The investigation has not yet completed and still continues to be under investigation. The partial investigation report is not sufficient to deprive the petitioner of benefit of bail under Section 167(2) Cr.P.C. The counsel for the respondent submitted that the present complaint filed in this case on 11.01.2021 is in response and conclusion of investigation, a complaint after completion of investigation in the aforesaid case file has been submitted before this court. The court observed that the complaint/final report in this case was submitted before this court on 11.01.2021 itself. The application in hand has moved on 13.01.2021 i.e. 2 days after filing of the complaint/final report in the matter. Therefore, the contentions raised on behalf of the applicant are not covered under the provisions of 167(2) Cr.P.C. Held that:-The Hon’ble Court dismissed the application.
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