SHABANA ASLAM KALLIWALA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No.DIV5/ENF/AC?3/SHABANA ASLAM/2021?22/B.11 registered with Office of the Deputy Commissioner of State Tax, Enforcement, Vadodara, for the offence punishable under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and SERvices Tax Act, 2017.

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

(3.) On the other hand, the learned Additional Public Prosecutor appearing for the respondent?State has opposed grant of regular bail looking to the nature and gravity of the offence.