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<h1>Accused granted bail under CGST Act for lack of criminal history & pandemic delay concerns</h1> The High Court of Rajasthan granted bail to the accused petitioner under Section 439 Cr.P.C. for offences under Sections 132(1)(C)(F)(h) and (1) of the ... Bail under Section 439 Cr.P.C. - Compoundability of offences - Offences triable by Magistrate - Grant of bail where conclusion of proceedings is likely to be delayed - Custodial detention and absence of previous criminal antecedentsBail under Section 439 Cr.P.C. - Compoundability of offences - Offences triable by Magistrate - Grant of bail where conclusion of proceedings is likely to be delayed - Custodial detention and absence of previous criminal antecedents - Bail was granted to the petitioner in the FIR/complaint registered as DGGI/INV/GST/2371/2021-Gr-B/O/o ADG-DGGI-ZU-Jaipur. - HELD THAT: - The Court noted that the offences alleged are compoundable and are triable by a Magistrate. It recorded that the petitioner has been in custody since 30.08.2021 and has no previous criminal antecedents. Having regard to the totality of facts and the likelihood that conclusion of proceedings will take time, and without expressing any opinion on the merits, the Court concluded that it was just and proper to release the petitioner on bail. The grant of bail was therefore exercised under the discretionary jurisdiction conferred by Section 439 Cr.P.C., subject to conditions to ensure the petitioner's attendance at trial.The petition under Section 439 Cr.P.C. is allowed and the petitioner is directed to be released on bail upon executing a personal bond and furnishing the specified sureties, with the obligation to appear before the trial court as required until completion of the trial.Final Conclusion: Bail allowed under Section 439 Cr.P.C.; petitioner to be released on execution of a personal bond and two solvent sureties, and to appear before the trial court on all dates until trial is completed. Issues involved: Bail application under Section 439 Cr.P.C. for offences under Sections 132(1)(C)(F)(h) and (1) of CGST Act, 2017.Analysis:The High Court of Rajasthan, in light of the second surge in COVID-19 cases, maintained caution during court proceedings. The petitioner had been arrested in connection with offences under Sections 132(1)(C)(F)(h) and (1) of the CGST Act, 2017. The petitioner, through his counsel, contended that the alleged offences are compoundable and triable by a Magistrate. It was highlighted that the petitioner had no prior criminal antecedents and had been in custody since 30.08.2021.The counsel for the Union of India and the Public Prosecutor opposed the bail application. However, the Court, after considering the facts and circumstances of the case and acknowledging that the proceedings might take time to conclude, granted bail to the accused petitioner under Section 439 Cr.P.C. The Court clarified that this decision did not express any opinion on the merits of the case.Consequently, the bail application under Section 439 Cr.P.C. was allowed, and the Court directed the release of the petitioner on bail. The petitioner was required to execute a personal bond of &8377; 50,000/- with two sureties of &8377; 25,000/- each to the satisfaction of the trial court. This bond was necessary to ensure the petitioner's appearance before the court on all hearing dates and whenever required until the completion of the trial.