Bail Application — Section 132 of the CGST Act— The petitioner, proprietor of two firms facing proceedings under Act, for the alleged evasion of tax and has been proceeded against for offences under Section 132(1). He was arrested under the provisions of Section 69 of the Act, his application seeking default bail under Section 167(2) Cr.PC has been dismissed vide impugned order dated 24.4.2020. The petitioner challenged the order dated 24.4.2020 and prayed for grant of bail in the light of law settled by various judgments passed by different High Courts. The Court observed that order dated 24.4.2020 passed by JMFC, Gurugram is a revisable order under Section 397 Cr.PC. The petitioner at the time of hearing prayed for permission to withdraw the instant petition so as to enable to file a fresh writ petition.
Held that:- The Hon’ble High Court dismissed the petition as withdrawn.—Nitin Jain Vs. Directorate General of Goods And Service Tax Intelligence, Gurugram And Others  26 TAXLOK.COM 037 (P&H)