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Keeping in view that the accused is in jail since 07.10.2019, this court does not find it appropriate to keep the accused in jail any longer. Hence, bail application of accused stands allowed.

Section 132 of the CGST Act, 2017— Bail -- The appellant department submitted in reply that in the complaint filed before this court while there is no averment with regard to transactions having taken place within the territorial jurisdiction of this court. The appellant counsel submitted that given the fact and circumstances this court may not have territorial jurisdiction, however, this court at this stage should not discharge the accused. The counsel for the respondent accused moved an application for bail of accused and submitted that pending this application for discharge of accused be released on bail as he is in jail since 07.10.2019. Both the parties have admitted that this court does not have territorial jurisdiction to try this case. The court observed that the accused is in jail since 07.10.2019, this court does not find it appropriate to keep the accused in jail any longer, as the accused is an old aged person of more than 55 years of age and having medical history of Diabetes and Blood Pressure. There is a outbreak of Corona (Covid 19) and old persons are more prone of this virus. Held that:-The Hon’ble Court allowed the bail application subject to furnishing his bail bonds in the sum of Rs. 2 Lakhs with one surety in the like amount.
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