2020 (4) TMI 334

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.... MR DEVANG VYAS (2794) for the Respondent(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,....

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....n detail, this Court is of the opinion that this is a 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 ....

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.... the applicant. 7. This Court has also taken into consideration the law laid down 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 / Impe....

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....] furnish the present address of residence to the Investigating Officer and also to the Court at the time of execution of the bond 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....