ORDER :

(M.R. MENGDEY, J.) 

1. The Applicant has filed this Application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for enlarging the Applicant on Regular Bail in connection with FIR being File No. DGGI/INV/GST/2631/2024-Gr-F-O/o ADG-DGGI-ZU-SURAT for the offences punishable under Sections 132(1)(i) or 132(1)(b) or 132(1)(c) or 132(1)(d) of Central Goods and Service Tax, 2017.

2. Heard learned Advocate for the Applicant, learned APP for the Respondent – State. and learned Advocate appearing on behalf of Respondent No.2 - Intelligence Officer.

3. Rule. Learned APP waives service of notice of Rule on behalf of the Respondent - State, learned Advocate Mr. Tirth Nayak waives service of notice of Rule on behalf of Respondent No.2 - Intelligence Officer, Surat.

4. Learned Advocate appearing for the Applicant has submitted that the Applicant has been arrested in connection with the present offence on 17.01.2025 and since then the Applicant is in the custody. The investigation of the offence is over and the Respondent Agency has filed the complaint after conclusion of inquiry very recently i.e. 18.03.2025. The presence of the present Applicant is no more requried for the p