JUDGMENT :

1. Counsel for the petitioner submits that the petitioner has been impleaded as accused in the instant case on the basis of his confessional statement recorded under Section 70 of the Goods and Services Tax Act, 2017 (for short, “the CGST Act, 2017”). Counsel submits that the aforesaid statement of the petitioner is not admissible in evidence, at this stage, as the same is not relevant, as there was no adjudication of the allegations on merit in view of Section 136 of the CGST Act, 2017. Counsel submits that the petitioner has been arrested in the instant case on 02.11.2023 and after his arrest, complaint has been filed against him for the offences punishable under Section 132(1) (b) (c) (f) (j) (l) of the CGST Act, 2017 on 30.12.2023. Counsel submits that the maximum punishment for the above alleged offence is five years and the same is triable by the Court of Magistrate (First Class). Counsel submits that looking to the period of incarceration of the petitioner and looking to the fact that the alleged offence is triable by Court of Magistrate, indulgence of bail be granted to the petitioner. In support of his contentions, he has placed reliance upon the following orders