(1.) This application is filed by the applicants under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No.SRV-KAMI-1/Ghatak-76, Bhavnagar, GST with Bharatnagar Police Station, Bhavnagar for the offence punishable under Sections 132(1) (i), 132(1)(c) and 1325(5) of the GST Act.
(2.) Learned advocate appearing on behalf of the applicants submits that considering the nature of offence, the applicants 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.