2026 (3) TMI 1431

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....le. Learned APP waives service of rule on behalf of the respondent-State. 3. The applicant has filed this application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for enlarging the applicant on Regular Bail in connection with File No. ACST/ENF/FSU-5/KEYUR SHAH/2025-26/B.25 registered with the office of Additional Commissioner of State Tax (Enforcement), Rajyakar Bhavan, Ahmedabad, for the offence punishable under Sections 132(1)(b), 132(1)(c) of the Central Goods and Services Tax Act, 2017 and under Section 69 of the Gujarat Goods and Services Tax Act, 2017. 4. Learned advocate for the applicant would submit that considering the role attributed to the applicant, and nature of the allegation levelled, the applicant....

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....t is empowered to invoke appropriate procedures for recovering and/or imposing penalties upon the applicant. iii. The fact that while, this complaint is filed, yet, the apprehension expressed by learned APP could be allayed by imposing suitable conditions. iv. The fact of the applicant not having any antecedents. v. The fact of the maximum punishment that could be imposed being five years. 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. 7. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the First Information Re....