AMIT CHANDRAKANT SHAH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.ACST/Unit-6/AC-1/ARREST MEMORANDUM/2019-20/B.23 registered with Assistant Commissioner of State Tax-1, Unit-6, Ahmedabad, now converted into Criminal Case No.3226 of 2020 pending in the Court of Additional Chief Judicial Magistrate, Vadodara, for offence under Sections 132(1)(b) ,(c),(f), (k), (l) of the Gujarat Goods and Service Tax Act, 2017 and Central Goods and Services Act , 2017 read with Section 120-B of the Indian Penal Code.

(2.) Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions.

(3.) Learned APP appearing on behalf of the respondent- State has opposed grant of regular bail looking to he nature and gravity of the offence.