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The bail application is allowed, provided petitioner furnishes a personal bond

Section 132 of the CGST Act, 2017— Bail Application – The petitioner filed bail application under Section 439 Cr.P.C, who has been arrested for the offence(s) under Sections 132(1), (b) and (c) of Act, 2017. The petitioner argued that he has been falsely implicated, as adjudication as to levy of tax payable is yet to be made. The petitioner submitted that allegation of issuing invoices without supplying the goods, has been levelled against as many as 26 firms; but, none of them has been implicated as an accused. The petitioner is in custody since 05.02.2020, the offences are compoundable, the maximum punishment provided under the Act is for a term of five years. The petitioner relied upon the judgments of Coordinate Benches of this Court in cases of S.B. Criminal Miscellaneous Bail Application No.4028/2020 decided on 07.07.2020 titled as “Anup Ashopa Vs. Union of India” [2020] 26 TUD Online 017 (Rajasthan) and S.B. Criminal Miscellaneous Fourth Bail Application No.9338/2020 decided on 15.09.2020 titled as “Saurabh Chhajer Vs. State of Rajasthan & Anr. [2020] 28 TUD Online 046 (Rajasthan)”. The respondent contended that there is enough material on record to show that the petitioner was instrumental in tax evasion of huge amount of Rs. 18 crores. He submits that investigation as against the 26 firms is still continuing. Held that:- The Hon’ble High Court allowed the bail application with certain conditions.
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