2022 (7) TMI 126

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....2(4)290/202021 registered with Directorate General of Goods and Service Tax Intelligence, Zonal Unit, Ahmedabad, for the offence punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(k) of the Central Goods and Service Tax Act, 2017. 2. Learned Senior advocate appearing on behalf of the applicant submits that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. On the other hand, the learned Additional Public Prosecutor appearing for the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. 4. Learned Senior Advocate appearing for the respondent Department submitted that investigation is complex and still going on and magnit....

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....; VI) Learned Additional Public Prosecutor under the instructions of the Investigating Officer is unable to bring on record any special circumstances against the applicant. This Court has taken into consideration the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation reported in [2012] 1 SCC 40. 8. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. 9. Hence, the present application is allowed. The applicant....