2025 (10) TMI 1069

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate Mr. Unwala with Mr. Thakkar, learned advocate for the applicant and learned Advocate Mr. Naik for respondent No. 2 and learned APP Mr. Patel for the respondent-State. 3. This application is filed under Section 483 of Bharatiya Suraksha Sanhita, 2023 for regular bail in connection to complaint filed for the offenses punishable u/s. 132(1), (a), (b) & (c) of Central Goods & Services Tax, 2017 (CGST Act, 2017) registered as F. NO. DGGI/POL/MISC/117/2025-Gr. A-O/ ADG-AZU-Ahmedabad with Directorate General Of Goods And Services Tax Intelligence, Ahmedabad Zonal Unit, Ahmedabad. 4. The short facts of the case are that the present applicant is one of the partners of Universal Enterprises and it is alleged that from 22.08.2025 to 25.08.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Unwala with Mr. Thakkar, learned advocate for the applicant have made various submissions to release the applicant - accused on bail by submitting that the applicant - accused is not directly or indirectly involved in the offence in question. It is further submitted that applicant is ready and willing to deposit 50% of the difference amount involved in the alleged offence to show his bona-fide. It is therefore submitted that this Court may exercise the discretion in favour of the applicant - accused by imposing suitable conditions as may be deemed fit and proper in the case. 6. Learned Advocate Mr. Naik appearing for the respondent No. 2 - org. complainant has submitted that since the petitioner has shown readiness and willingness to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct to the conditions that the applicant 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] not leave the territory of India without prior permission of the Sessions Judge concerned and to deposit the passport, if any before the Court concerned; [d] appear before the Investigation Officer concerned, as and when required for investigation purpose and attend the Court concerned regularly. [e] furnish the present address of residence along with the proof to the I.O. concerned and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of Sessions Court co....