HARDIK ISHWARBHAI PANCHAL 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. DGGI/AZU/GR ?'A'/12(4)290/2020 ?21 registered with Directorate General of Goods and Service Tax Intelligence, Zonal Unit, Ahmedabad, for the offence punishable under Ss. 132(1)(b), 132(1)(c) and 132(1)(k) of the Central Goods and Service Tax Act, 2017.

(2.) Learned Senior 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.