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The Hon’ble High Court confirmed the interim regular bail granted to the petitioner, subject to his furnishing fresh adequate bail bonds/surety bonds to the satisfaction of the trial Court/concerned Duty Magistrate.

Section 132 of the CGST Act, 2017—Bail -- The petitioner sought for regular bail under Section 132(1)(c) of the act. The Coordinate Bench on 18.01.2021 has admitted petitioner’s interim bail, subject to his furnishing adequate bail bonds/surety bonds to the satisfaction of the Chief Judicial Magistrate/Duty Magistrate. Thus interim regular bail was granted to the petitioner on the plea of the petitioner that no revenue loss to the State Exchequer has been caused and the constitutional validity of provisions in terms of Sections 69 and 132 of the Act, 2017 is under challenge in CWP No.8268 of 2020. The petitioner counsel submitted that no complaint has been filed till date. No show cause notice has been issued under the Act. Maximum punishment that can be awarded for the offence in question is upto five years. Petitioner remained in custody from 27.11.2020 to 18.01.2021 i.e. for 55 days. Held that:-The Hon’ble High Court confirmed the interim regular bail granted to the petitioner, subject to his furnishing fresh adequate bail bonds/surety bonds to the satisfaction of the trial Court/concerned Duty Magistrate. The petitioner shall keep on joining the investigation as and when required to do so by giving him notice in writing by the Investigation Officer.
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