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Gujarat HC Grants Regular Bail in GST offence as Investigation Completed

Case Law Details

TaxGuru Citation
2025 taxguru.in 13001
Case Name
Sajjad Salimali Bhimani Vs State of Gujarat (Gujarat High Court)
Date of Judgement/Order
Only available for paid members
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Sajjad Salimali Bhimani Vs State of Gujarat (Gujarat High Court)

The Gujarat High Court considered an application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 seeking regular bail in connection with an FIR registered by the Directorate General of GST Intelligence (DGGI), Surat, for offences punishable under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act. The applicant, arraigned as an accused, sought bail prior to the filing of the charge-sheet. Counsel for the applicant submitted that considering the role attributed to him and the nature of allegations, continued incarceration would serve no useful purpose, particularly as the charge-sheet had not been filed. The applicant expressed willingness to comply with any conditions imposed by the Court.

The State opposed the application, contending that the nature of the offence and the applicant’s role did not warrant interference at this stage, especially in the absence of a filed charge-sheet. The Court heard all parties and perused the FIR, the order of the Sessions Court, and the affidavit of the investigating officer filed before the Trial Court. The Court also took note of the law laid down by the Supreme Court in Sanjay Chandra v. Central Bureau of Investigation [2012] 1 SCC 40.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,886

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