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TMI Blog2020 (3) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ns imposed. - R/CRIMINAL MISC. APPLICATION NO. 24151 of 2019 - - - Dated:- 13-3-2020 - HONOURABLE MR.JUSTICE UMESH A. TRIVEDI MR NIRUPAM NANAVATY, SR. ADVOCATE WITH MR SANDEEP R LIMBANI FOR THE APPLICANT MS MAITHALI MEHTA APP FOR THE RESPONDENT ORDER 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.ACST/Unit-6/AC-1/ARREST MEMORANDUM/2019-20/B.23 registered with Assistant Commissioner of State Tax-1, Unit-6, Ahmedabad, now converted into Criminal Case No.3226 of 2020 pending in the Court of Additional Chief Judicial Magistrate, Vadodara, for offence under Sections 132(1)(b),(c),(f), (k), (l) of the Gujarat Goods and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted by the Officer of the concerned Department, no remand was ever sought by them. In the facts and circumstances of the present case, I am inclined to consider the case of the applicant. 7. This Court has also taken into consideration the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation, reported in [2012] 1 SCC 40. 8. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with File No.ACST/Unit-6/AC-1/ARREST MEMORANDUM/2019-20/B.23 registered with Assistant Commissioner of State Tax-1, Unit-6, Ahmedabad, now converted into Criminal Case No.3226 of 2020 pending in the Court of Additional Chief Judicial Magist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferred or alienated in any manner to third party till the authority established under the Central Goods and Services Tax Act, 2017 ascertain the amount of Goods and Services Tax, if any, levied against the applicant. 9. The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter. Bail bond to be executed before the lower Court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions, in accordance with law. 10. At the trial, the Trial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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