HITEN JAYENDRAKUMAR MANDALIYA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Soni, learned Additional Public Prosecutor waives service of notice of Rule on behalf of the respondent- State of Gujarat.

(2.) The present application is filed under Section 439 of the Code of Criminal Procedure by the applicant for regular bail in connection with File No. DCST/ENF/ACST-4/Hiten Mandaliya/ Arrest/2019-20/B-2 dated 6.12.2019 of the office of the Assistant Commissioner of State Tax, Gujarat State, Vadodara for the offences under Sections 132(1)(b)(c)(i) and 132(2) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017.

(3.) Heard Mr. Chetan Pandya, learned advocate for Mr. Maulik Vakhariya, learned advocate for the applicant and Mr. Hardik Soni, learned APP for the respondent-State.