NILESHBHAI NATUBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As the issue involved in all these applications are similar with regard to the grant of anticipatory bail, all these applications are heard together and are being disposed of by this common order.

(2.) All these applications are filed by the concerned applicant - accused under Section 438 of the Code of Criminal Procedure, 1973 (hereinafter referred to as "the Code" for short), wherein the applicants have prayed that the applicants be granted pre-arrest bail at the time of and in the event of arrest in connection with File No. DCST/ENF-2/AC-6/CONFIDENTIAL/2021-22 registered with the office of the Deputy Commissioner of State Tax, Enforcement, Division-2, Ahmedabad.

(3.) Heard learned advocate, Mr. B.M. Mangukiya assisted by learned advocate, Mr. Chetan K. Pandya for the applicants and learned Public Prosecutor, Mr. Mitesh Amin assisted by learned advocate, Mr. Chintan Dave for the respondents.