Bail Application — Section 132 of the CGST Act — The petitioner filed writ for bail application. The petitioner submitted that he is an Income tax payee and for the previous years his income has been shown very low to the tune of Rs. 3 lacs approximately per year. He has been falsely implicated in this case. On 02.08.2019, a show cause notice was given to him under Section 74 of the Act. He submitted that once he is released from jail, he will be able to show to the authority that he has been wrongly involved in the case. The petitioner submitted that out of 29 witnesses, only 01 witness has been examined and trial is likely to take some time.
Held that:- The Hon’ble High Court considering the existing situation due to COVID-19 and trial is likely to take some time, directed to release the petitioner on regular bail to the satisfaction of Chief Judicial Magistrate/Duty Magistrate concerned, subject to his furnishing bail bonds/surety bonds.—Mitha Ram Vs State of Punjab And Another  25 TAXLOK.COM 032 (P&H)