ORDER :

1. The court proceedings have been conducted through video-conference due to COVID-19 pandemic.

2. This is an application, filed under section 439 of the Cr.PC seeking bail of the accused-petitioner, namely, Sri Subhash Kumar Singh, in connection with BI(E.O.) Assam Tax P.E. No. 03(03)/2021, registered under section 132(1)(i) of Assam GST Act, 2017.

3. Heard learned senior counsel, Dr A.K. Saraf for the petitioner, assisted by learned advocate Amit Goyal. Also heard Mr. M. Phukan, the learned Public Prosecutor, Assam for respondents 1 and 2.

4. I have also perused the investigation report and the record of the case, as produced.

5. Having filed the instant petition under section 439 of the Cr.PC, the petitioner, namely, Subhash Kumar Singh has prayed for enlarging him on bail in connection with the BI (E.O.) Assam Tax P.E. No. 03(03)/2021 registered under section 132(1)(i) of Assam GST Act, 2017. The petitioner was arrested on 12.7.2021 in connection with the aforesaid case and has been in detention since then.

6. The genesis of the abovementioned criminal prosecution may be traced to when the petitioner was served with a notice under section 50 of Cr.PC by the Superintendent of