KAMLESH SUVALAL SONI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with File No.DGGI/AZU/GR.D/12(4)-30/2019-20 registered with Directorate General of GST Intelligence, Zonal Unit, Ahmedabad for the offences punishable under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017.

(2.) Pursuant to the notice issued by this Court, learned Standing Counsel Mr. Ankit Shah has appeared for respondent No.2 and has opposed grant of any relief as prayed for.

(3.) Mr. N.D. Nanavaty, learned Senior Counsel appearing with Mr. Chetan K. Pandya, learned advocate appearing for the applicant, on instructions, states that the applicant is ready and willing to file an undertaking to the effect that he shall not transfer or alienate or in any manner create third party rights over those immovable properties which belong to him and shall also supply the details of all the immovable properties belonging to the applicant to the Directorate General of GST Intelligence, Zonal Unit, Ahmedabad. He further states that the immovable properties referred to in the undertaking shall not be transferred or alienated in any manner to third party till the authority established under the Central Goods and Services Tax Act, 2017 ascertain the amount of Goods and Services Tax, if any, levied against the applicant. He would further submit that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions.