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The applicant is ordered to be released on regular bail.

Section 132 of the CGST Act, 2017 — Bail —–The applicant filed bail application for the offences under Section 132(1)(a) of the Act, 2017. The applicant came to be implicated solely on the basis of the statement of co-accused, which is not evidence in the eyes of law. The investigation in the case is over and the chargesheet in the form of complaint has already been filed. Present case is based on documentary evidence which may at best attract a punishment maximum up to 5 years. The applicant is in jail since 03.01.2021. The court observed that the applicant is under the judicial custody since 03.01.2021; the investigation is over as the complaint is already filed; the offence is punishable with maximum of 5 years imprisonment; the applicant is ready and willing to deposit the amount before the concerned officer. The Court relied upon the judgment laid down by the Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation, (2012) 1 SCC 40. Held that:- The Hon’ble High Court directed the applicant be ordered to be released on regular bail on executing a personal bond of Rs. 10,000/¬ and subject to certain conditions. The applicant shall deposit an amount of Rs. 15,00,000/¬ within a period of 8 weeks.
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