Judgment Mr. Suvir Sehgal, J. Instant petition has been filed under Section 439 Cr.P.C. seeking grant of post-arrest bail in:- FIR No. Dated Police Station Sections 732 28.07.2019 Chandni Bagh, Panipat, Haryana 420, 467, 468, 471 and 201, IPC 2. Case of the prosecution is that above stated FIR has been registered on a complaint received from Taxation Inspector on the allegation that a fake firm in the name of M/s Shree Balaji Associates had been registered and during the enquiry, it was found that no such firm was existing at the given address. Further enquiry reveals that payments have been made to different bank accounts of the firm by various buyers. Intention of registering the firm on the basis of bogus documents was to deceive the exchequer of the input tax credit by generating e-bills and issuing invoices. 3. Counsel for the petitioner contends that the petitioner has not been named in the FIR, rather he has been arraigned as an accused on the basis of a disclosure statement, which cannot be read into evidence. He submits that investigation is complete and final report has been submitted by the Investigating Agency. Still further, it is his case that although the petitioner has been falsely involved in some similar cases, but the trial is pending before the Magistrate and the petitioner, who is custody since 25.08.2021, deserves to be freed from detention. 4. Per contra, State counsel, upon instructions received from SI, Rajender Singh, has opposed the petition and has submitted that the petitioner in connivance with co-accused opened a fake firm to deceive the government. He has highlighted the criminal antecedents of the petitioner and has opposed the bail petition to the hilt. As per his instructions, five out of thirty five prosecution witnesses have been examined. 5. Having heard counsel for the parties, but without commenting upon the merits of the allegations levelled against the petitioner, this Court is prima facie of the view that considering the length of custody of more than twenty two months and the initial stage of the trial, petitioner deserves to be released on bail during the pendency of the trial. 6. Petition is allowed. 7. Petitioner is ordered to be released on bail on furnishing adequate bail/surety bonds to the satisfaction of the Area Magistrate/Duty Magistrate/Trial Court concerned. 6. Petition is allowed. 7. Petitioner is ordered to be released on bail on furnishing adequate bail/surety bonds to the satisfaction of the Area Magistrate/Duty Magistrate/Trial Court concerned. While being released on bail, petitioner shall furnish an undertaking by way of an affidavit that he will not get involved in any other criminal case and in case, he violates the undertaking, liberty is granted to the State to seek cancellation of the bail. 8. It is clarified that nothing said hereinabove shall be construed to be an expression of opinion on the merits of the case.