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2023 (1) TMI 47 - HC - GSTSeeking grant of regular bail - case of alleged offence under Section 132(1)(a) of the CGST Act is not made out - no intention to evade tax or to adopt any fraudulent practice - HELD THAT:- Considering the nature of allegations made in the FIR and without discussing the evidence in details as well as without going into details, prima-facie, this Court is of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail. Hence, the application is allowed and the applicant is ordered to be released on bail, on executing a bond of Rs.10,000/- with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions imposed.
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