HIRENKUMAR MOHANLAL PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Arrest Memorandum being CCST/STO/FSU-12/HIREN PATEL/2020-21/6 registered with the Office of Chief Commissioner of State Tax, Enforcement, State of Gujarat, Ahmedabad for offence under Sections 132(1)(a), (f), (h), (j), (k) of the Gujarat Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 read with Section 120(B) of the Indian Penal Code.

(2.) Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions.

(3.) Learned APP appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence.