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2021 (9) TMI 870 - HC - GSTSeeking grant of Bail - involvement in evasion of taxes and Cess - supply of goods without issuing invoices - period of 2019 to 2021 - cognizable offence under Section 132(1)(i) AGST Act - HELD THAT:- In the instant case, taking into account the alleged amount of evasion of tax, the case falls under Section 132(1)(i) of the AGST Act and the punishment prescribed for such an offence may extend to 5 (five) years and with fine - that apart, the offence report has already been laid in the instant case, and therefore, the undisputed position is that for the purpose of further investigation, custodial detention of the petitioner is not essential. As per the materials on record, there is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. Apart from all these, this Court has also taken into fact that during the period of entire investigation, the petitioner has been in custody for 65 (sixty five) days. In the considered view of this Court, the petitioner deserves to be granted bail - the accused-petitioner, named above, shall be released on bail in connection with the abovementioned case on furnishing bail bond of ₹ 1,00,000/- with two suitable sureties of the like amount, to the satisfaction of the learned Chief Judicial Magistrate, Kamrup (Metro), Guwahati and other conditions imposed - application allowed.
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