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    <title>2021 (2) TMI 243 - DELHI HIGH COURT</title>
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    <description>The petitioner&#039;s application for regular bail under Section 132(1)(i) of the CGST Act, 2017 was granted due to the respondent&#039;s failure to file a complaint within the stipulated 60-day period, resulting in default bail. Despite involvement in a fake invoice racket, the petitioner was released on bail after 56 days in custody, with specific conditions to comply with. Multiple parties, recovery of incriminating documents, and complex investigations were noted in the judgment, emphasizing the intricacies of the case.</description>
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