TaxTMI 
TaxTMI 
2022 (2) TMI 1379
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....de of Criminal Procedure, 1973 by the applicant for regular bail in connection with the FIR registered with File No. DCST/AC-2/ DIV-7/IRFAN/2021-22/B.38 registered with Office of the Deputy Commissioner of State Tax, Division-7, Enforcement, Surat for the offence punishable under Sections 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Service Tax Act, 2017. 3. Learned advocate for the applicant submitted that, the applicant is not involved in commission of offence as alleged in the FIR and therefore, looking to the role of the applicant and nature of the allegations, the applicant is required to be enlarged on regular bail by imposing suitable terms and conditions. 4. On the other hand, learned APP appeari....
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....nstructions from the relative of the applicant, made a statement at bar that the applicant is ready and willing to deposit an amount of Rs.1,50,00,000 within a period of 12 weeks from the date of his actual release. The present applicant deposit the amount of Rs.50,00,000/- at an interval of four weeks each. The entire amount shall be deposited within a period of 12 weeks from the date of his release. The aforesaid amount that the applicant be deposited would be without prejudice to the rights and contentions of the present applicant. 7. In view of the aforesaid facts, without discussing the evidence in detail, this Court, prima facie, is of the opinion that, this is a fit case to exercise the discretion and enlarge the applicant on regula....
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....ollected by the police; [d] not leave India without prior permission of the Trial Court concerned; [e] surrender passport, if any, to the lower court within a week; [f] furnish the present as well as latest address of residence along with the proof to the Investigating Officer concerned and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of the Trial Court concerned; [g] mark presence before the nearest Police Station once in every month till the trial is over; [h] appear before the Investigating Officer concerned, as and when required for investigation purpose and attend the Court concerned regularly. 8. The Authorities will release the applicant only if the appl....