Bail Application — Section 132 of the CGST Act — Conditions of bail--The Applicant prayed for quashing of the condition in order dated 08.04.2020, passed by the Addl. Sessions Judge, Panipat whereby, while granting bail to the petitioner, he has been directed to furnish bail bonds of Rs. 50,00,000/- with one surety of like amount and he has been directed to pay the outstanding liability of Rs. 1,94,78,017/- along with interest. The petitioner submitted that the said conditions resulted in practically denying the grant of bail, as he is not in a position to pay the said outstanding amount. He relied upon the judgment of the Apex Court in Sumit Mehta Vs. State of N.C.T. of Delhi (2013) 1 SCC 570. The respondent submitted that the applicant was involved in floating bogus firms and supply of fake invoices and facilitating loss of huge amount of revenue to the State Exchequer. The Court observed that the condition is onerous and is liable to be set aside. The petitioner was arrested on 06.09.2019 and he is in custody since then and a period of almost a year has gone by. The condition of deposit of the liability under the Act was based upon the judgment of the Calcutta High Court in Sanjay Kumar Bhuwalka Vs. Union of India 2018 (362) ELT 568 passed on 09.07.2018. Held that:- The Hon’ble High Court allowed the petition and set aside the condition of payment of Rs. 1,94,78,017/- along with interest. The bail bonds of Rs. 50 lakhs with one surety are reduced to Rs. 25 lakhs which shall be in the form of immoveable property. — Ranjit Singh Vs. State of Haryana [2020] 27 TAXLOK.COM 079 (P&H)