(1.) Rule. Mr.Manan Mehta, 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.JCST/DIV-2/CRORPO-2/BHAJANLAL BISHNOI CASE/2020-21.B163 dated 28.10.2020 of the Additional Commissioner of State Tax, Enforcement, Ahmedabad for the offence under Sections 132(1)(c) and (d) of Gujarat GST Act, 2017.
(3.) Heard Mr. Nirav Shah, learned counsel for the applicant and Mr. Manan Mehta, learned APP for the State through video conferencing.