2026 (7) TMI 1272

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....r. Pranav Dhagat for the respective parties. 2. Prayer in this application filed under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023 is for grant of regular bail to the applicant Raman Kantpal, arising out of complaint case no.173676 of 2026, dated 27.05.2026, titled as Senior Intelligent Officer, GST Intelligent, Ahmedabad Zonal Unit Vs. Bhavik Sahani, Director of M/s. WLTPE (M/s. Yoke Payment India Private Limited) and Shri Ramakant Pal, Director of the same company, filed under Section 32(1)(b) and Section 31(c) of the Central Goods and Services Tax, 2017, read with Section 332(1)(i) and Section 332(5) of the Central Goods and Services Tax, 2017 read with Section 210 of the BNSS, 2023, read with Section 134 and 132(6) of ....

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....d further custody would not serve any purpose and having regard to the contempt of punishment and remote possibility of early disposal of the case, the applicant may be enlarged on bail imposing appropriate conditions. 5. Opposing the prayer of the bail, learned Standing Council Mr. Tirth Nayak, reiterating the contents of the affidavit in reply, it is contended that there is a prima facie case for commission of the offence by the applicant herein and the offence being an economical offence and the applicant being a mastermind of the offence and considering the larger public interest, no case is made out for exercising judicial discretion and the application may be dismissed. 6. In the facts of the present case, during the investigati....