2026 (4) TMI 1411

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....nd learned Senior Standing Counsel Mr. Utkarsh Sharma appearing on behalf of respondent no. 2. 2. Rule. 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 F.No. DGGI/INV/GST/2590/2025-Gr B registered with Intelligence Officer, DGGI Surat Zonal Unit, Surat for the offence punishable under Sections 132(1)(b) and 132(1)(c) of the Central / Gujarat Goods & Services Tax Act. 4. Learned advocate for the applicant would submit that considering the role attributed to the applicant, and nature of the allegation levelled, the applicant may be enlarged o....

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....buted to the present applicant is of having done the compliance activity and whereas, it would appear that the financial benefit which has accrued in favour of the present applicant appears to be slightly more than what a normal consultant would charge. v. Beyond the same, it does not appear that the applicant was part of the conspiracy or was in any way a major player in the entire alleged fraud. vi. Considering that the investigation is over and having regard to the role attributed to the present applicant and the maximum punishment that could be imposed, this Court is inclined to consider this application. This Court has taken into consideration the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandr....