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Considering the nature of allegations made against the applicant in the FIR and the fact that till date even after passage of 60 days, neither complant nor charge sheet is filed, therefore, the applicant would be entitled for default bail.

Bail Application — Applicant filed application for regular bail Under Sec. 439 Cr.PC for the offences under Sections 132(1)(b) and 132(1)(c) of the CGST Act, 2017. Despite of passage of 60 days after arrest of the applicant, neither any complaint nor charge-sheet was filed. Directions issued to release the applicant on regular bail. — Sandeep Maganbhai Chaniyara Vs. Commissioner, Central Excise and CGST, Rajkot [2019] 16 TAXLOK.COM 020 (Gujarat)

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