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2020 (8) TMI 212

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....inant. ***** GURVINDER SINGH GILL, J . (Oral) 1. The petitioner has approached this Court seeking grant of regular bail in respect of a case Complaint case No.COMA/46/2019, dated 18.10.2019, under Section 69/132(1)(b)(c) of the Punjab Goods and Service Tax Act, 2017. 2. Reply by way of affidavit of Anita Sodhi, State Tax Officer, Mobile Wing, Patiala has been filed. The same is taken on record....

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....he petitioner has submitted that since petitioner have undergone custody of a period of about 10 months and that the maximum sentence provided for the offence in question is 5 years, therefore, no useful purpose would be served by detaining the petitioner behind bars as the trial in any case is not likely to be immediately concluded since proceedings of the trial are virtually at a stand still. 8....