1. The present bail application has been filed under Section 439 Cr.P.C. The petitioner has been arrested in connection with File No. IV(06)115/AE/JPR/2020, relating to offence punishable under Sections 132 (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 further submits that the maximum sentence provided for the alleged offence under the Act is 5 years. Counsel further submits that to show his bona fides, the petitioner has already deposited Rupees One Crore Fifty Four Thousand under protest and the petitioner is 68 years old person and due to ongoing Covid-19 problem, the trial is not proceeding and the petitioner is behind the bars since 25.02.2021. Counsel further submits that the demand is of ₹ 9.32 Crores, therefore the offence is non-bailable and cognizable and upto Rupees Five Crores the offence is bailable and lastly prayed that the petitioner be released on bail.

3. Learned counsel appearing for the respondent-department has opposed the bail application, though he has confirmed the fact that the petitioner has deposited Rupees 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-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 the petitioner has already deposited Rupees One Crore Fifty Four Thousand with the department and lastly the petitioner is a 68 years old person and he is not required for any custodial interrogation/investigation.

5. In that view of the matter, this petition is allowed. Petitioner be admitted to regular bail subject to satisfaction of the trial Court. Office is directed to send a copy of this order to the concerned trial Court through e-mail/fax, for necessary compliance.