VAIBHAV GHANSHYAMBHAI PRAGADA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Both these applications arises out of the one and same proceedings, they were heard together and therefore, same have been decided by this common order.

(2.) The applicants have filed present applications under Sec. 439 of Cr.P.C., seeking regular bail in connection with the offences registered under Ss. 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017 (hereinafter referred to as 'CGST Act' for short, in File No.: DGGI/INV/GST/ 1093/2022.

(3.) Heard learned Senior Counsel Mr. Manish Bhatt, assisted by Mr. A.N. Mehta, learned advocate for and on behalf of the applicants, Mr. Utkarsh Sharma, learned Standing Counsel appearing for the respondent no. 2 and Mr. Manan Mehta, learned APP for the respondent State.