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The present application is allowed and the applicant is ordered to be released on regular bail

Section 132 of the CGST Act, 2017— Bail Application —–The applicant filed bail application under Section 439 of the CrPC for the offence under Section Sections 132(1)(b)(c)(i) and 132(2) of the Act. The applicant submitted that the alleged input evasion is to the extent of Rs. 29 lakh and the offence alleged is punishable with imprisonment upto one year and with fine and is bailable under section 132(iii). He has already been released on default bail in connection with another case. The respondent counsel opposed bail and submitted that he indulged into evasion of input tax to the extent of more than Rs. 5 crore in respect of various firms and offence against him would fall under section 132(i) and not under section 132(iii), the sentence of imprisonment under section 132(i) is upto five years with fine. The court observed that considering the nature of allegations made against the applicant, it is a fit case to exercise the discretion and enlarge the applicant on regular bail. Held that:- The Hon’ble High Court allowed the application and ordered the applicant be released on regular bail on executing a personal bond of Rs. 50,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to certain conditions.