This Court deems it just and proper to enlarge the petitioner on bail. Accordingly, the bail application is allowed and it is directed that accused-petitioner shall be released on bail.
Section 132 of the CGST Act, 2017 — Bail– The petitioner filed bail application under Section 439 Cr.P.C for the offence under Sections 132(1)(c) of the Act. The counsel for the petitioner submitted that he has falsely been implicated in this case as he is merely an accountant. Even the respondent has accepted that he was an accountant only working on commission basis ranging in between @ 0.20% to 0.65%. The counsel submitted that the petitioner is in custody since 19.12.2020, investigation as against him is complete, complaint has already been filed and he has no criminal antecedents. The court observed that taking into the nature of allegation against the petitioner, his length of custody, filing of complaint, material contained therein, the offence being triable by Magistrate, the maximum punishment being 5 years and absence of criminal antecedents, they deem it just and proper to enlarge the petitioner on bail.
Held that:- The Hon’ble High Court allowed the bail application and directed that accused-petitioner shall be released on bail, provided he furnishes a personal bond in the sum of Rs. 1,00,000/- together with two sureties in the sum of Rs. 50,000/-.
This Court deems it just and proper to enlarge the petitioner on bail. Accordingly, the bail application is allowed and it is directed that accused-petitioner shall be released on bail.
Section 132 of the CGST Act, 2017 — Bail– The petitioner filed bail application under Section 439 Cr.P.C for the offence under Sections 132(1)(c) of the Act. The counsel for the petitioner submitted that he has falsely been implicated in this case as he is merely an accountant. Even the respondent has accepted that he was an accountant only working on commission basis ranging in between @ 0.20% to 0.65%. The counsel submitted that the petitioner is in custody since 19.12.2020, investigation as against him is complete, complaint has already been filed and he has no criminal antecedents. The court observed that taking into the nature of allegation against the petitioner, his length of custody, filing of complaint, material contained therein, the offence being triable by Magistrate, the maximum punishment being 5 years and absence of criminal antecedents, they deem it just and proper to enlarge the petitioner on bail.
Held that:- The Hon’ble High Court allowed the bail application and directed that accused-petitioner shall be released on bail, provided he furnishes a personal bond in the sum of Rs. 1,00,000/- together with two sureties in the sum of Rs. 50,000/-.