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Considering the fact that the petitioner is languishing in custody for more than two years and also the fact that due to spread of Pandemic Covid-19 hardly any chance of the trial being concluded in near future, this Court directs the Court in seisin over the matter to release the petitioner on interim bail in the aforesaid case for a period of sixty days

Section 132 of the CGST Act, 2017—Bail ---The petitioner being in custody prayed for his release on bail. The offences alleged against him are punishable under Sections 132(1)(b) and 132(1)(l) of the Act, 2017. The respondent alleged that the petitioner have issued without actual movement of goods. Pursuant to such invoices, input tax credit, have been claimed by different companies. The petitioner was taken to custody and inquiry was conducted by the respondent. The loss of revenue was Rs. 19 Crores. The petitioner submitted that he was entitled to the benefit of default bail, inasmuch as no final prosecution report in this case was filed against him. And he is continuing in custody for about two years in an offence punishable for imprisonment of five years. The court observed that the petitioner is languishing in custody for more than two years and due to spread of Pandemic Covid-19 hardly any chance of the trial being concluded in near future. Held that:- The Hon’ble High Court directed that to release the petitioner on interim bail for a period of sixty days with the condition that he shall surrender to the custody of the Court concerned on 61st day of his release.