1. Rule. Mr.Manan Mehta, learned APP waives service of Rule for the respondent – State.

2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.JCST/DIV-2/CRORPO-2/BHAJANLAL BISHNOI CASE/2020-21.B163 dated 28.10.2020 of the Additional Commissioner of State Tax, Enforcement, Ahmedabad for the offence under Sections 132(1)(c) and (d) of Gujarat GST Act, 2017.

3. Heard Mr. Nirav Shah, learned counsel for the applicant and Mr. Manan Mehta, learned APP for the State through video conferencing.

4. Learned counsel for the applicant submits that the applicant has no criminal antecedence. It is further submitted that in the complaint lodged by the GST Department, the only allegation is of illegally and wrongfully availing input tax credit. It is further submitted that in case of such wrongful availment, the Department can always rectify the same and recover the amount but no criminal liability can be fastened. The applicant is in jail since 28.10.2020.

5. On the other hand, Mr. Manan Mehta, learned APP submits that the amount illegally availed is huge running into more than ₹ 9.00 crores. Learned APP appearing on behalf of the respondent – State has opposed grant of regular bail looking to the nature and gravity of the offence.

6. Learned Advocates appearing on behalf of the respective parties do not press for further reasoned order.

7. Having heard the learned advocates for the parties and perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.

8. Looking to the overall facts and circumstances of the present case, I am inclined to consider the case of the applicant.

9. This Court has also taken into consideration the law laid down by the Hon’ble Apex Court in the case of Sanjay Chandra Vs. Central Bureau of Investigation, reported in [2012] 1 SCC 40.

10. Hence, the present application is allowed. The applicant is ordered to be released on regular bail in connection with FIR being File No.JCST/DIV-2/CRORPO-2/BHAJANLAL BISHNOI CASE/2020-21.B163 dated 28.10.2020 of the Additional Commissioner of State Tax, Enforcement, Ahmedabad on executing a personal bond of ₹ 10,000/ (Rupees Ten Thousand only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that he shall;

[a] not take undue advantage of liberty or misuse liberty;

[b] not act in a manner injurious to the interest of the prosecution;

[c] surrender passport, if any, to the lower court within a week; [d] not leave India without prior permission of the Sessions Judge concerned;

[e] mark presence before the concerned Police Station between 1st to 10th day of every English calendar month for a period of six months between 11:00 a.m. and 2:00 p.m.;

[f] furnish the present address of residence to the Investigating Officer and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of this Court;

11. 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 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.

12. At the trial, the Trial Court shall not be influenced by the prima facie observations made by this Court in the present order.

13. Rule is made absolute to the aforesaid extent. The Registry is directed to communicate this order to the concerned court by email.