2021 (4) TMI 1219

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....and 439 of the Code of Criminal Procedure, 1973, the applicant has initially prayed to release him on bail, during the pendency of the trial on the ground that chargesheet was not filed. 2. Today, when the matter is called out, learned Senior Counsel Mr. Shalin Mehta appearing with learned advocate Mr. Hemang Shah for the applicant would submit that the complaint was already filed on 24.03.2020 by the respondent no.2 - the State Tax Officer under sections 132(1)(b)(c)(f)(k)(l) of the Gujarat Goods and Services Act, 2017 and Central Goods and Services Act, and therefore, the matter was argued on merits.   3. Affidavit-in-reply has been filed on behalf of the respondent authorities, who have been represented by the learned Public P....

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....d further submit that the entire case is relied upon the documentary evidence and therefore the applicant be released on appropriate terms and conditions. 5. On the other hand, learned Public Prosecutor Mr. Mitesh Amin has opposed this application. However, on a query, he would submit that out of about 70 crores of tax evasion, the agency is able to recover an amount of Rs. 47 to 48 crores (approx.) from various persons. However, he would submit that appropriate order may be passed. 6. Learned advocates appearing on behalf of the respective parties do not press for further reasoned order. 7. Having heard the learned advocates appearing for the respective parties, following facts are emerged from the record: (I) the maximum....

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....sand only) 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 manner injurious to the interest of the prosecution; [c] surrender passport, if any, to the lower court within a week; [d] not leave the territory of India without prior permission of the Sessions Judge concerned; [e] shall remain present before the concerned authority as and when called for and cooperate in the investigation; [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; ....