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2021 (1) TMI 1203 - DSC - GSTSeeking grant of bail - fradulent availment of ITC - possibility of tampering the prosecution evidence - HELD THAT:- This court observes that the offence is triable by the Magistrate and trial will take long time. Further, as per section 132 (2) of CGST, Act. the maximum punishament is five years and the allegation against the applicant is yet to be established during the trial and trial will take long time. Further the object of the is secure the presence of the accused before the trial. Thus, seeing the quantum of sentence accused is likely to face, gravity of the offence, the liberty of an individual being involved, the period of custody of the accused, this court is of the considered opinion that the applicant / accused is entitled for concession of regular bail in this case. The applicant namely, Shri Nimish Niranjan Siria, is ordered to be released - Application allowed.
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