Heard learned counsel for the applicant and learned A.G.A. for the State and perused the record.

The submission is that the applicant has been falsely implicated in this case. Most of the invoices have been signed by Tanuj Gupta and Kishan Gupta, who are the Directors of the company.

It has also been submitted that alleged offence is compoundable and maximum punishment is five years with fine. This is the first implication of the applicant. The applicant is in jail since 02.12.2018 and has no criminal history to his credit. He belongs to a reputed family and there is no chance of his absconding from court’s proceedings.

Per contra, Sri B.K.Singh Raghuvanshi, learned counsel for the informant has submitted that the applicant is not entitled to be enlarged on bail since there are documentary evidences against him which prove his involvement in the alleged offence. He has further submitted that the applicant may be directed to liquidate his tax liability.

After considering the rival submissions noted hereinabove, larger mandate of Article 21 of the Constitution of India and the material brought on record and without expressing any opinion on the merits of the case and considering the facts and circumstances of the case, I am of the opinion that the applicant is entitled to be released on bail.

Let the applicant Mohit Gupta, be released on bail in Case Crime No. 01 of 2018, under Section 132(1)(b) of the Central Goods and Services Tax, 2017, Police Station- C.G.S.T., Noida, be released on bail on his furnishing a personal bond with two sureties each in the like amount to the satisfaction of the court concerned with the following conditions which are being imposed in the interest of justice :-

1. The applicant shall not tamper with the prosecution evidence by intimidating/ pressurizing the witnesses, during the investigation or trial.

2. The applicant shall cooperate in the trial sincerely without seeking any adjournment.

3. The applicant shall not indulge in any criminal activity or commission of any crime after being released on bail.

In case of breach of any of the above conditions, it shall be a ground for cancellation of bail. Identity, status and residence proof of the applicant and sureties be verified by the court concerned before the bonds are accepted.