2020 (4) TMI 334

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....dent(s) No. 1 MR LB DABHI, APP for the Respondent(s) No. 2 ORAL ORDER 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with an offence registered vide F.No.IV/1625/ PI/Zikshoo/ Impex/201920/ Gr.VI issued by Inspector of CGST & CE, Commissioner of Central Goods & Service Tax, Gandhinagar for the offence punishable under....

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.... fit case to exercise the discretion and enlarge the applicant on regular bail. 6. This Court has considered following aspects, (a) applicant is in jail since 23.12.2019; (b) the allegation against the applicant is that he has committed an offence punishable under Section 132(1)(b) of the Central Goods & Service Tax Act and he has wrongly availed input tax credit and also passed on to the con....

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....by the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation, reported in [2012] 1 SCC 40. 8. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with an offence registered vide F. No. IV / 1625 / PI / Zikshoo / Impex / 201920/ Gr.VI issued by Inspector of CGST & CE, Commissioner of Central Goods & Ser....

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....d and shall not change the residence without prior permission of the concerned trial court; [g] file an undertaking before this Court within a period of one week from his actual release to the effect that he will deposit Rs. 25 lakh before respondent No.2 within a period of 8 weeks from the date of his actual release. 9. The authorities will release the applicant only if he is not required in c....