MAHMAD ABBAS RAFIKALI MEGHANI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application is filed under Sec. 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.CCST/STO/UNIT-1/AFJAL SAVJANI/2021-22/B-

(2.) registered with Office of the Chief Commissioner of State Tax, Enforcement, Co-ordination Branch, Ahmedabad for the offence punishable under Ss. 132(1)(b) of the Central Goods and Services Tax Act, 2017 and Sec. 132(1)(b) of the Gujarat Goods and Services Tax Act, 2017. 2. Learned Senior 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 Public Prosecutor appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. Learned APP has emphasized on the magnitude of the offence and complexity of the investigation. It is submitted that two of the accused are still at large though pursuing legal remedy, but are not available to the investigation. It is also submitted that it is a case of an organizational and systematic chain where the applicant is at the helm of the affair.