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TMI Blog2024 (7) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the applicant is in custody since 12.02.2024. Considering the nature of the allegations made against the applicant in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. The applicant is ordered to be released subject to fulfilment of conditions imposed - application allowed. - HONOURABLE MR. JUSTICE M. R. MENGDEY Appearance: For the Applicant(s) No. 1 : Mr. Apurva N Mehta (7202) For the Respondent(s) No. 1 : Mr. Tirthraj Pandya, APP. ORAL ORDER 1. RULE. Learned APP waives service of rule for the respondent-State. 2. The present application is filed under Section 439 of the Code of Criminal Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure. The entire case of the prosecution is based on presumption and assumptions and there is not even an iota of evidence against the applicant. He submitted that the arrest memo is totally silent in so far as the details of offences committed by the present applicant is concerned. No subjective satisfaction is recorded. It is simply states that the applicant has committed offence under Section 132 (1) (c) of the GST Act. 3.2 Learned advocate for the applicant has submitted that mere claiming of ineligible tax credit would not attract the offence under Section 132 (1) (c) of the Gujarat Goods and Services Tax Act, 2017 without there being any allegations of only receipt of invoices without the corresponding delivery of goods. Further, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the offence in question and also considered the fact that the applicant is in custody since 12.02.2024. 6. This Court has also taken into consideration the law laid down by the Hon'ble Apex Court in the case of Sanjay Chandra v. Central Bureau of Investigation, reported in [2012]1 SCC 40. 7. In the facts and circumstances of the case and considering the nature of the allegations made against the applicant in the FIR, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail. 8. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with file being File No. STO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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