BASANAT PHERUMAL MAKHIJA 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 F.No.DGGI/AZU/12(4)284/2020-21 dated 09.12.2020 under Section 132(1)(a) of Central Goods and Services Tax Act, 2017.

(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 the nature and gravity of the offence.