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This Court allowed the present petition seeking regular bail

Section 132 of the CGST Act— Modification in Bail Order--The petitioner was prosecuted by the respondent State on account of his firm having wrongly adjudged ITC to the extent of Rs. 2.24 crores. The petitioner was allowed regular bail by the Trial Court. However, the same was subject to several conditions including furnishing of bail bonds in the sum of Rs. 50 lakhs with one surety in the like amount to the satisfaction of the Duty Magistrate as also payment of the entire outstanding GST liability alongwith interest etc. The petitioner challenged the Trial Court order as the same is in direct conflict with the law laid down by this Court in CRM-M-14856-2020 – Ranjit Singh vs. State of Haryana, decided on 21.08.2020, wherein the condition of payment of tax was set aside and bail amount was reduced. The petitioner submitted that the impugned conditions in the order of the Trial Court are unsustainable as they run contrary to the law laid down by this Court. The respondent counsel did not object to it and submitted no appeal has been filed against this order. The court observed that this case is similar to that of Ranjit Singh's case. Held that:- The Hon’ble High Court set aside the condition in the order with regard to the payment of Rs. 2,24,46,239/- alongwith interest and reduced the bail bonds of Rs. 50 lakhs with one surety in the like amount to Rs. 25 lakhs which may be in the form of immovable property to the satisfaction of the Illaqa Magistrate/Duty Magistrate, Panipat.