ORDER

This is the Second Bail Application of the applicant for grant of bail. The First Bail Application of the applicant was rejected by this Court as withdrawn with liberty to file a better Bail Application.

It has been stated in the affidavit filed in support of instant bail application that applicant has been falsely implicated in the present case due to ulterior motive. He has not committed the alleged offence.

Learned counsel appearing on behalf of Union of India, has vehemently opposed the prayer and submitted that applicant is running several business and has evaded GST and has committed offence by evading tax under Central Good and Services Tax (CGST) Act, 1017. The innocence of the applicant cannot be adjudged at pre-trial stage, therefore the present matter does not deserve any indulgence. In case applicant is released on bail he will again indulge in similar activities and will misuse the liberty of bail.

After perusing the averments made in the present bail application as well as rejection order of the court below, this Court is of the opinion, that no such good ground has been brought on record for grant of bail to the applicant.

Accordingly, application for grant of bail to the applicant- Dhruv Kalra, who is involved in Case No. 06 of 2020, Complaint No. 717/9 of 2020, under section- 132(1) (i) of Central Good and Services Tax (CGST) Act, 2017, Department- Gautam Buddha Nagar Commissionerate, District- Gautam Buddha Nagar, is hereby rejected.

The trial court concerned is directed to expedite the trial of the present case and conclude the same expeditiously preferably within a period of one year from the date of this order, if there is no legal impediment.

It is clarified that the observations, if any, made in this order are strictly confined to the disposal of this bail application and must not be construed to have any reflection on the ultimate merits of the case.