2021 (5) TMI 928

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.....C. ORDER 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 ....

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....d 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 appli....