(1.) Leave granted.
(2.) We have heard learned counsel for the parties.
(3.) On being arrested on the basis of complaint filed by the Superintendent(Prevention) of Central GST and Central Excise, Vadodara, for the offences punishable under Ss. 69, 132(1)(a) of the Central Goods and Services Act, 2017 (for short 'CGST'), the appellant made an application under Sec. 437 of the Code of Criminal Procedure, 1973 for seeking bail before the Court of Chief Judicial Magistrate, Vadodara.