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SHRI ABHAY SANATBHAI BHATT vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
(Gujarat High Court)

Hon'ble Judges:

VIPUL M. PANCHOLI
Pet. Counsel
Anandodaya S Mishra
Res. Counsel
Py Divyeshvar
Lb Dabhi

Petitioner / Applicant

SHRI ABHAY SANATBHAI BHATT

Respondent COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX
Court Gujarat High Court
State

Gujrat

Date Mar 8, 2019
Order No.

R/CRIMINAL MISC. APPLICATION NO. 3625 of 2019

Citation

2019(3) TAXREPLY 2310

Original Order
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ORDER

1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the offence registered as F.No.V/12-11/AE/JAB/2018-19 of Commissioner of Central Goods & Service Tax, Bhavnagar for offence under Section 132(1)(b) of the CGST Act, 2017. 2. Learned Advocate appearing on behalf of the applicant submits that considering the nature of the offence, the applicant may be enlarged on regular bail by imposing suitable conditions. 3. Learned APP appearing on behalf of the respondent-State has opposed grant of regular bail looking to the nature and gravity of the offence. 4. Learned Advocates appearing on behalf of the respective parties do not press for further reasoned order. 5. Having heard the learned advocates for the parties and perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without di....

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