Section 132 of the CGST Act, 2017—Bail-- The petitioner is in custody since 03.08.2018. Maximum period of sentence that can be awarded in the present case is five years. The respondent while opposing the petition submitted that bail petition filed by similarly situated co-accused Sandeep Goyal was dismissed by this Court vide order dated 05.02.2020. Hon’ble Apex Court in the case of Co-accused Sandeep Goyal vide order dated 17.04.2020 has directed that investigation be completed within a period of three months from that day and in case investigation is not completed within three months, then the petitioner therein be released on bail by the trial court by imposing appropriate terms and conditions.
Held that:-The Hon’ble High Court in view the Hon’ble Supreme Court order dated 17.04.2020 held that in case investigation is not completed within three months from 17.04.2020, petitioner be released on bail by the trial court, subject to its satisfaction. The Court further ordered that in case investigation is completed within three months from 17.04.2020, it would be open for the petitioner to move the trial court for bail.—Rajesh Arora Vs. Union of India, Through Senior Intelligence Officer Directorate General of Goods And Services Tax Intellignce Jaipur [2020] 24 TAXLOK.COM 022 (Rajasthan)