2021 (2) TMI 911 - RAJASTHAN HIGH COURT - GST

Head Note / Extract:
Second Bail application - offence under Sections 132(1)(B)(C) read with Section 132(1)(I) of Central Goods and Service Tax Act, 2017 - It is contended that the matter is still at the stage of pre-charge evidence and the witnesses are not turning up - HELD THAT:- Taking note of the period of custody as well as the fact that the maximum sentence provided under the Act is five years, the matter is still at the stage of pre-charge evidence and in similar type of cases, the Coordinate Benches of this Court have granted bail, I deem it proper to allow the second bail application. This second bail application is accordingly allowed and it is ordered that the accused-petitioner shall be released on bail provided he furnishes a personal bond of ₹ 1,00,000/- and two sureties in the sum of ₹ 50,000/- each to the satisfaction of the learned trial court with the stipulation to appear before that Court and any court to which the matter is transferred, on all dates of hearing and as and when called upon to do so.