2026 (3) TMI 1358

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....Sr. Advocate, along with Mr. A. Mohanty, Advocate (in BLAPL No.495 of 2026) For the Opposite Party: Mr. P.K. Parhi, DSGI, along with Mr. J. Panda, CGC. ORDER 1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode). 2. Since these two bail applications arise out of one and same case record, the same are heard together and disposed of by this common order with the c....

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.... by Mr. J. Panda, learned CGC in these two matters and perused the record. 5. Admittedly the offence alleged against the petitioners are under clauses (b), (c), (f) and (i) of Sec.132(1) of Central Goods and Services Tax, 2017, but the petitioners are in custody since 28.11.2025. The offences alleged against the petitioners are triable by magistrate and the maximum punishment prescribed therein....

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....mstances" 7. The offences alleged against the petitioners are akin to the offences alleged against the appellant Vineet Jain therein in the relied on case, but no materials or documents is produced by the Union of India to indicate that the present case demonstrates any extraordinary circumstance. In the aforesaid facts and circumstances and taking into consideration the offences being not puni....