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Case Law Details

Case Name : Sandeep Maganbhai Chaniyara Vs Commissioner, Central Excise And CGST (Gujarat High Court)
Appeal Number : Criminal Misc. Application No.  16087 of 2019
Date of Judgement/Order : 13/09/2019
Related Assessment Year :
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Sandeep Maganbhai Chaniyara Vs Commissioner, Central Excise And CGST (Gujarat High Court)

RULE. Learned advocate Mr. Ankit Shah waives service of notice of Rule on behalf of the respondent Nos.1 & 2 and learned Additional Public Prosecutor waives service of notice of Rule on behalf of the respondent No.3. With the consent of learned advocates appearing for respective parties, application is taken up for final hearing today.

1. This application is filed under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with an offence being No.: IV/06­50/CEP/2018­19 registered with Commissioner, CGST & Central Excise, Rajkot for the offences under Sections 132(1)(b) and 132(1)(c) of the Central Goods & Service Tax Act, 2017.

2. Learned advocate appearing on behalf of the applicant submits that considering the nature of offence, the applicant may be enlarged on regular bail by imposing suitable conditions.

3. Learned Additional Public Prosecutor appearing on behalf of the respondent­ State has opposed grant of regular bail looking to the nature and gravity of the offence.

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