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2021 (10) TMI 982 - HC - GSTCorrection / modification of the wrong order has been transcribed - Seeking grant of Bail - deposit of GST illegally - Section 132 (1) (b), 132 (1) (i) CGST Act - HELD THAT:- Having perused nature of accusation and the severity of punishment in case of conviction and the nature of supporting evidence, prima facie satisfaction of the Court in support of the charge, reformative theory of punishment, and larger mandate of the Article 21 of the Constitution of India, the dictum of Apex Court in the case of Dataram Singh v. State of U.P. and another, [2018 (2) TMI 410 - SUPREME COURT] and without expressing any opinion on the merit of the case, this case is found fit to be a case of bail. Let the applicant involved in aforesaid crime be released on bail on his furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court concerned subject to conditions imposed. Application allowed.
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