SANDEEPRAJ DHIRSINH CHAUHAN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Ashutosh Dave appearing on behalf of the applicant, learned Additional Public Prosecutor Mr. Aditya Jadeja appearing on behalf of the respondent-State and learned Advocate Mr. Utkarsh Sharma appearing on behalf of the respondent No.2.

(2.) Rule. Learned APP waives service of rule on behalf of the respondent-State and learned Advocate Mr. Sharma waives service of rule for the respondent No.2.

(3.) The applicant has filed this application under Sec. 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for enlarging the applicant on Regular Bail in connection with the arrest effectuated by the Respondent No.2 under Sec. 69(1) of the Central Goods and Services Tax Act, 2017 vide Arrest Memorandum being File No. GEXCOM/ AE/INSP/1174/2025-AE for the offence punishable under Ss. 132(1)(c) read with Sec. 132(1)(l)(i) of the Central Goods and Services Tax Act.