TMI Blog2021 (5) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provided for the alleged offence under the Act is 5 years; secondly, there is no apprehension, if any, shown by the respondent-department about the accused-petitioner of running away, or tempering or influencing the witnesses in any manner; thirdly, challan has already been presented in the court and due to ongoing Covid-19 problem, the trial is not proceeding; fourthly to show his bona fides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (1)(B) (C) read with 132(1)(I) Central Goods Service Tax (CGST) Act, 2017. 2. Counsel for the petitioner submits that the petitioner has been falsely implicated in this matter and the challan has been filed before the competent court of jurisdiction. Counsel further submits that the provisions of the Central Goods and Service Tax Act, 2017 have not been followed in this case. Counsel furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s One Crore Fifty Four Thousand with the department. 4. Considering the material on record and taking into account the facts and circumstances of the case, in my view, the present bail application deserves to be allowed for the reasons; firstly, the maximum sentence provided for the alleged offence under the Act is 5 years; secondly, there is no apprehension, if any, shown by the respondent-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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