(1.) Rule. Mr. Dharmesh Devnani, learned APP waives service of Rule for the respondent - State.
(2.) The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No. SGST Case No.02 of 2020 registered before the learned Chief Judicial Magistrate, Rajkot for the offence punishable under Section 132(1)(B)(C) of the Gujarat Goods and Service Tax, 2017.
(3.) Heard Mr. Yogesh Lakhani, learned Senior Advocate assisted by Mr. Chandrani, learned counsel for the applicant and Mr. Dharmesh Devnani, learned APP for the respondent-State through video conferencing.