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HC deemed it appropriate to allow the application.

Bail Application — Section 132 of the CGST Act, 2017— The petitioner sought bail in the case registered under section 132(1)(a)(i) of the Act. The petitioner claimed parity with co-accused-Amit Bothra and Ashok Daga, who have been granted bail by this Court vide order dated 27.07.2020 passed in M.Cr.C. Nos.21628/2020 and 21618/2020, [2020] 26 TAXLOK.COM 064 (MP) respectively. The petitioner submitted that all the allegations of the department of tax evasion are against their firm, while the petitioner is neither a partner nor in any other way concerned or connected with the firm. He is rather a trader, supplier or commission agent of that firm. There is no allegation of the department that he clandestinely removed or transported Pan Masala. No document to show that any goods was procured, received or sold without invoices is produced. The petitioner claimed parity with the case of the co-accused Amit Bothra and Ashok Daga.
Held that:- The Hon’ble High Court allowed the petition on the same terms, as is allowed in the case of co accused Amit Bothra and Ashok Daga.—Vijay Kumar Nair Vs. State of M.P. [2020] 27 TAXLOK.COM 025 (MP)