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2017 (8) TMI 576 - GUJARAT HIGH COURTAnticipatory Bail under Section 438 of the Code of Criminal Procedure, 1973 - offences punishable under Sections 406, 420, 467, 468, 471 of the Indian Penal Code and under sections 85(1)(c), 85(1)(d), 85(1)(f) and 85(1)(g) of the Gujarat Value Added Tax Act, 2003 - Held that: - Considering the statement of the applicant that the applicant would me making payment of value added tax as may be due against him in accordance with the relevant provisions as also considering the fact that the entire case of the State is based upon the documentary evidence and the right of the investigating agency to make out a case for remand of the applicant is always open as indicated in detail in this order below, the applicant is required to be admitted to anticipatory bail - bail application allowed - decided in favor of applicant.
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