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. Chet;an Pandya, learned advocate for Mr. Maulik Vakhariya, learned advocate for the applicant and Mr. Hardik Soni, learned APP for the respondent-State.

4. Mr. Pandya, learned advocate for the applicant submits that the present application is filed after filing of the complaint by the respondent No.2. It is his further submission that the alleged input evasion is to the extent of ₹ 29 lakh and odd in respect of Shringar Jewellers. According to his submission, the offence alleged against the applicant is bailable under section 132(iii). He submits that the applicant has already been released on default bail in connection with Datar Enterprise. He submits that the offence alleged against the applicant is punishable with imprisonment upto one year and with fine. He, therefore, submits that considering ;the nature of allegation, amount of input tax and the evidence, the applicant may be enlarged on bail on appropriate conditions.

5. Mr. Soni, learned Additional Public Prosecutor appearing on behalf of the respondent-State has opposed this bail application. He submits that the applicant a part of very well thought scam, has indulged into evasion of input tax to the extent of more than ₹ 5 crore in respect of various firms. He submits that the applicant who was working as an Accountant with Shringar Jewellers has misused the GST number to avail input tax credit after closure of the firm. He submits that the offence against the applicant would fall under section 132(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 nature of allegations made against the applicant in the FIR, I am of the opinion that, without expressing opinion on merits and arguments canvassed by the learned advocates on either side, this is a fit case to exercise the discretion and enlarge the applicant on regular bail. Hence, the present application is allowed and the applicant is ordered to be released on 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 on executing a personal bond of ₹ 50,000/- (Rupees Fifty Thousand Only) with one solvent surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions that the applicant 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 the State of Gujarat without prior permission of the Sessions Judge concerned;

[e] mark presence before the concerned Police Station on every Monday of each English calendar month for a period of three months and thereafter, alternate Monday for a period of six months, between 11:00 a.m. and 2:00 p.m.;

[f] furnish latest and permanent 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;

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 is made absolute to the aforesaid extent. Direct service is permitted.