ASLAM BILALBHAI KALLIWALA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application is filed by the applicant under Sec. 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No. DIV-8/ENF/AC-1/ASLAMKALIWALA/2021-22/B.1399 registered with the Office of the Deputy Commissioner of State, Tax, Enforcement, Division-8, Surat, for the offence punishable under Ss. 132 of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 by exercising powers under Sec. 69(1) of the Central Goods and Services Tax Act.

(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. Learned APP also draws attention of this Court to the telephonic conversation with the co-accused Ibrahim to indicate the involvement of the applicant. However, nature of communication pointed out would go on to indicate that the applicant informed the co-accused - Ibrahim that his business does not involve in issuance of any bill or invoices but if the same is without bill then his company would supply the same.