TMI Blog2020 (12) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1 NOTICE NOT RECD BACK (3) for the Respondent(s) No. 2 MR HARDIK SONI APP (2) for the Respondent(s) No. 1 ORAL ORDER 1. RULE. Mr. Soni, learned Additional Public Prosecutor waives service of notice of Rule on behalf of the respondent- State of Gujarat. 2. The present application is filed under Section 439 of the Code of Criminal Procedure by the applicant for regular bail in connection with File No. DCST/ENF/ACST-4/Hiten Mandaliya/ Arrest/2019-20/B-2 dated 6.12.2019 of the office of the Assistant Commissioner of State Tax, Gujarat State, Vadodara for the offences under Sections 132(1)(b)(c)(i) and 132(2) of the Gujarat Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017. 3. Heard Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(i) of the Goods and Services Tax Act and not section 132(iii) looking to the total amount of input tax evasion indulged into by the applicant. According to his submission, the sentence of imprisonment under section 132(i) is upto five years with fine. He, therefore, submits that looking to the gravity of the offence, the applicant may not be released on bail. However, he submits that if the Court is inclined to release the applicant on bail, reasons may not be assigned on the merits of the case. 6. I have heard learned advocates appearing on behalf of the respective parties. Learned advocates appearing on behalf of the respective parties do not invite reasoned order. 7. In the facts and circumstances of the case and considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e without prior permission of this Court; 8. 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 learned 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. At the trial, learned Trial Court shall not be influenced by the observations of preliminary nature, qua the evidence at this stage, made by this Court while enlarging the applicant on bail. 9. Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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