TaxTMI 
TaxTMI 
2020 (3) TMI 1120
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....371) for the Respondent(s) No. 2 ORAL ORDER 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, 2....
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....ansferred 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. 4. The learned APP as well as learne....
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....ant. (iv) Investigation is almost over. 7. I have heard learned advocates appearing for 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 ....
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....-operate with investigation and shall remain present as and when he is summoned, [f] furnish the present address of residence to the I.O. and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of this Court; [g] file an undertaking before this Court as well as with the respondent No.2 on or before 18.9.2019 to the effect that he s....