2019 (12) TMI 44

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....bad 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 applic....

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....or the parties. Considering the offence as alleged in the FIR and also considering the nature of allegations made in the FIR, I am of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail. Hence, the application is allowed and the applicant is ordered to be released on 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,, on executing a bond of Rs. 50,000/- (Rupees Fifty Thousand only) with two local sureties of Rs. 25,000/- each to the satisfaction of the trial Court and subject to the conditions that he shall; [a] not take undue advantage of liberty or misuse liberty; [b] not act in a mann....