2023 (7) TMI 708

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..... respondent ORDER JASGURPREET SINGH PURI , J . (ORAL) 1. The present is a third petition filed under Section 439 of the Code of Criminal Procedure for grant of regular bail to the petitioner in a complaint case bearing No.332 dated 27.09.2021, under Section 132 of the Central Goods and Services Tax Act, 2017 read with Section 132 of Union Territory Goods and Services Tax Act, 2017 read with Se .....

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..... eration for about 2 years in this regard, and therefore, may be considered for the grant of regular bail in view of the aforesaid facts and circumstances of the case. 3. On the other hand, Mr. Rajesh Sethi, learned counsel for the respondent has stated that it is correct that the petitioner has faced incarceration for about 2 years and the maximum sentence under the provisions of GST Act is 5 yea .....

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..... e witness or may tamper with the evidence. 6. Therefore, considering the long custody of the petitioner which is about 2 years, this Court deems it fit and proper to grant regular bail to the petitioner. Consequently, the present petition is allowed and the petitioner is ordered to be released on regular bail on furnishing bail bond/surety bond to the satisfaction of the trial Court/Duty Magistra .....

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