Section 132 of the CGST Act, 2017 —Bail –--The appellant challenged the order dated 15.12.2021, whereby the revision petition filed by the respondent department was allowed and the order dated 28.11.2021 of the Ld. Judicial Magistrate granting default bail u/s 167(2) Cr.P.C. to the petitioner was set aside. The petitioner was arrested on 28.09.2021 for the alleged commission of offence under Section 132 of the Act. The maximum punishment prescribed for the offence under the Act is five years. Hence complaint/challan was to be filed within 60 days. The petitioner was granted bail on 28.11.2021 subject to certain conditions. However, on same day, the petitioner could not furnish requisite bail bonds/surety bonds and meanwhile, the complaint was also filed. In view thereof, same day i.e. 28.11.2021, the Ld. JMIC forfeited the bail accrued to the petitioner. The revision applications were filed by both petitioner and department against the bail order. The revision petition filed by the respondent- Department was allowed. The petitioner submitted that the date of remand has to be included while calculating the sixty days period and on that basis the application having been moved on 28.11.2021, which was the 61st day. The court relying on the decision of the Hon'ble Supreme Court in Enforcement Directorate Vs. Kapil Wadhawan & Anr (Criminal Appeal No.701-702 of 2020), wherein the matter has been referred to larger Bench, observed leaning in favour of an interpretation to the benefit of the accused.

Held that:- The Hon’ble High Court directed the petitioner to be conditionally released on bail and quashed the order of the Ld. Additional Sessions Judge, allowing the revision petition of the respondent-Department and setting aside the order of the Ld. Judicial Magistrate granting default bail to the petitioner under Section 167(2) CrPC. Further, clarified that in case the decision of the Larger Bench of the Hon'ble Supreme Court is against the inclusion of the day of remand in calculating the period of custody, it would be open to the respondent to seek modification/ recalling of this order.