Section 132 of the CGST Act, 2017— Bail Application – The petitioner filed application for bail. The petitioners were arrested on 1st March, 2019 and a complaint has been filed in the Court of CMM (Economic Offences), Jaipur for offence under Section 132(1) of the Act, 2017. After having conducted investigation, the documents have already been seized and have been placed before the concerned Court. The petitioner submitted that no further investigation is required to be conducted against them and they are in judicial custody since long. The petitioner submitted that in view of the COVID- 19 Pandemic, the petitioners be released on bail with certain conditions. The petitioner relied on the judgment in the case of Sanjay Chandra Vs. Central Bureau of Investigation reported in 2012 (1) SCC 40. The Court observed that the complaint has already been filed with complete details before the Chief Metropolitan Magistrate (Economic Offences), Jaipur, who is ceased with the matter and the trial has commenced. The witnesses are in a huge number and the trial is likely to take time.
Held that:- The Hon’ble High Court allowed the petition and enlarged the petitioners subject to submitting a bail bond in the sum of Rs. 1,00,000/- along with one surety and subject to the certain conditions.— Mohit Vijay S/O Jeevan Lal Vijay, Kapil Vijay@Kapil Vijayavargiya S/O Shri Ram Kalyan Vijay Vs. Union of India  25 TAXLOK.COM 002 (Rajasthan)