The bail application was allowed and the assessee was granted bail on certain conditions.

In wake of second surge in the COVID-19 cases, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned.

This Court perused the material available on record. The petitioner has been arrested in connection with ZU- Jaipur for the offences punishable under Sections 132(1)(C) (F)(h) and (1) of CGST Act, 2017. He has preferred this bail application under Section 439 Cr.P.C.

Learned counsel for the petitioner submits that the alleged offences are compoundable and are triable by Magistrate. Learned counsel also submits that the petitioner is in custody since 30.08.2021 and there are no previous criminal antecedents against the present petitioner.

Learned counsel for the Union of India as well as learned Public Prosecutor opposed the bail application.

Having regard to the totality of the facts and circumstances of the case as also the 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 Shailesh Chandra S/o Shri Om Prakash Chandra shall be released on bail in connection with Complaint No.DGGI/INV/GST/2371/2021- Gr-B/O/o ADG-DGGI-ZU- Jaipur provided he executes a personal bond in a sum of Rs.50,000/- with two sound and solvent sureties of Rs.25,000/- each to the satisfaction of learned trial court for his appearance before that court on each and every date of hearing and whenever called upon to do so till the completion of the trial.

(DR.PUSHPENDRA SINGH BHATI),J

SHASHI KANT GAUR