JUDGMENT :

DIVYESH A. JOSHI, J.

1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with the FIR being DGGI/INV/CM/25/2022 registered with the Directorate General of GST Intelligence, Rajkot of the offence punishable under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017.

2. Learned senior advocate Mr. Nirupam D. Nanavaty assisted by learned advocate Mr. Apurva Mehta appearing for the applicant has submitted that the applicant-accused was arrested on 07.11.2023 and is in jail ever since. Learned senior advocate Mr. Nanavaty has also submitted that the investigation has already been completed and charge-sheet has also been filed. It is submitted that the applicant is a proprietor of M/s. Remgold International duly registered under the CGST Act and is indulged in the business of trading and brokerage at Rajkot and is no way connected with the instant case and has been falsely arraigned as an accused on the allegation that the applicant in connivance with the other individually indicted accused persons had allegedly issued GST invoices without any supply of the goods to the buyers on commiss