2021 (10) TMI 1309

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..... f second surge in the COVID-19 cases, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned. Heard learned counsel for the parties and perused the material available on record. The petitioner has been arrested in connection with Complaint File No.DGGI/INV/GST/1372/2021-Gr-L-O/ODD-DGGIRU- Udaipur for the offence punishable under Sections 132(1)( .....

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..... e fact that conclusion of the proceedings is likely to take some time and without expressing any opinion on the merits of the case, this Court deems it just and proper to grant bail to the accused petitioner under Section 439 Cr.P.C. Accordingly, this bail application filed under Section 439 Cr.P.C. is allowed and it is directed that petitioner Ronak Kumar Jain S/o Shri Mahaveer Prasad Jain shall .....

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