(1.) Heard learned Advocate Mr. Chetan Pandya on behalf of the applicant, learned Additional Public Prosecutor Mr. Jay Mehta on behalf of respondent no.1- State and learned Advocate Mr. Utkarsh Sharma on behalf of respondent no.2.
(2.) Rule. Learned APP waives service of rule on behalf of the respondent-State.
(3.) The present applicant has preferred this application under Sec. 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for enlarging the applicant on Regular Bail in connection with File No. DGGI/ INT/INTL/900/2025-GR-A-O/O AD-DGGI-RU-VAPI registered with the office of Principal Commissioner CGST, Vapi for the offences punishable under Ss. 132(1)(a)(b)(c)(d) of the Central Goods and Services Tax Act, 2017.