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Considering the custody period of the petitioners, but without commenting on the merits of the case, it would be just and expedient to order release of the petitioners on bail.

Section 132 of the CGST Act, 2017— Bail– The petitioner filed the petitions under Section 439 of Cr PC seeking regular bail for offences under Sections 132(1) (b) (c) (d) (f) (i) and (l) read with Sections 132 (1) (i) (iv) and read with sub-section (5) of the Act, 2017. The petitioner submitted that they are in custody since 03.08.2018. Maximum punishment that can be awarded is sentence of five years. Case is listed for pre-charge evidence before the trial court. Investigation in the present case was completed in July, 2020. Hence, there is no possibility of conclusion of trial at an early date. They relied on judgment of the Hon’ble Supreme Court in Sanjay Chandra Vs. CBI (2012) 1 SCC 40. The court observed that the petitioners are in custody for the last more than two years and admittedly maximum punishment, if convicted, is five years. Complaint in the present case was filed in the year 2018, whereas, the investigation has been concluded in July, 2020. Held that:- The Hon’ble High Court allowed the petitions and granted bail subject to each of them furnishing bail bond in the sum of Rs.10,00,000/- with one surety in the like amount to the satisfaction of the Trial Court.