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2021 (3) TMI 1278 - HC - GSTSeeking grant of Bail - offence under section 132(1)(b)(c)(f)(i) of the CGST Act - HELD THAT:- Keeping in view the surrounding circumstances including the long period of detention of the Petitioner in Custody, the factum of completion of investigation as also the punishment prescribed for the offence and when the Petitioner aged about 71 years has his permanent residence at Rourkela and the case mainly rests on documentary evidence, this Court being of the view that further detention of the Petitioner would serve no useful purpose, is inclined to reconsider the prayer for grant of bail to the Petitioner. It is directed that the Petitioner be released on bail in the aforesaid case on such terms and conditions as deemed just and proper by the Court in seisin of the case with conditions imposed - application allowed.
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