Page 59 - GSTL_11th June 2020_Vol 37_Part 2

2020 (37) G.S.T.L. 145 (Guj.)
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.J. Desai, J.
KAMLESH SUVALAL SONI

Versus
STATE OF GUJARAT
R/Criminal Misc. Application No. 16662 of 2019, decided on 13-9-2019
Bail - Grant of - Charges under Sections 132(1)(b) and 132(1)(c) of Cen-
tral Goods and Services Tax Act, 2017 - Maximum sentence of five years -
Almost 55 days from arrest no complaint filed - No request made for remand
and investigation almost over - HELD : Considering alleged offence and nature
of allegations in FIR, it was fit case to grant bail on executing of bond and sub-
ject to conditions. [paras 7, 8]
Application allowed
REPRESENTED BY : S/Shri N.D. Nanavaty, Senior Advocate with Chetan
K. Pandya, for the Applicant.
Ms. Krina Calla, APP and Shri Ankit Shah, for the
Respondent.
[Order (Oral)]. - This application is filed under Section 439 of the Code of
Criminal Procedure for regular bail in connection with File No.
DGGI/AZU/GR.D/12(4)-30/2019-20 registered with Directorate General of GST Intelli-
gence, Zonal Unit, Ahmedabad for the offences punishable under Sections 132(1)(b)
and 132(1)(c) of the Central Goods and Services Tax Act, 2017.
2. Pursuant to the notice issued by this Court, Learned Standing Coun-
sel Mr. Ankit Shah has appeared for respondent No. 2 and has opposed grant of
any relief as prayed for.
3. Mr. N.D. Nanavaty, Learned Senior Counsel appearing with Mr.
Chetan K. Pandya, Learned Advocate appearing for the applicant, on instruc-
tions, states that the applicant is ready and willing to file an undertaking to the
effect that he shall not transfer or alienate or in any manner create third party
rights over those immovable properties which belong to him and shall also sup-
ply the details of all the immovable properties belonging to the applicant to the
Directorate General of GST Intelligence, Zonal Unit, Ahmedabad. He further
states that the immovable properties referred to in the undertaking shall not be

GST LAW TIMES  11th June 2020  59