Avneesh Jhingan,J. - (1.) The matter is taken up for hearing through video conference due to COVID-19 situation.
(2.) The petitioner is before this Court under Section 439 of Cr.P.C. for grant of bail, having been arrested under Section 132 of the Central Goods and Services Tax Act, 2017 for brevity 'the Act' .
(3.) In the petition, only State of Punjab was arrayed as the respondent, however on 18th January, 2021, Mr. Sourabh Goel, Advocate appeared and submitted that Union of India is a necessary party. He sought time to file a reply, same was filed and taken on record on 22nd January, 2021.;