2026 (8) TMI 1131

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....te and learned Advocate Mr. Utkarsh Sharma for the respondent no. 2. 2. Rule. Learned APP waives service of rule on behalf of the respondent no.1-State whereas Mr. Sharma learned Advocate waives service of rule on behalf of original complainant- Respondent no. 2. 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.DGGI/INC/GST/2453/2025/ Gr. A-O/o ADG-DGGI-ZU-AHMEDABAD registered at Senior Intelligence Officer, DGGI Zonal Unit, Ahmedabad for the offence punishable under Section 132(1)(c) of the Central/Gujarat Goods & Services Tax Act, 2017. 4. Learned Advocate for the applicant would submit that consider....

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....ustody since 28.11.2025 and whereas the investigation has completed and the complaint (charge-sheet) is filed by the Department. (iii) Considering the maximum punishment that could be imposed, since the investigation is completed, to this Court it would appear that there is no reasonable reason for keeping the applicant in custody any further. (iv) As far as objection raised by learned Advocate Mr. Sharma, as regards a large amount of money being defrauded by the applicant, the Department entitle to invoke to appropriate measures for taking action against the present applicant apart from the present criminal case, such an argument cannot be countenanced at this stage. Under circumstances to this Court the present applicati....