ORDER :

1. Rule. Learned APP waives service of Rule on behalf of the Respondent-State.

2. The Applicant has filed this Application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) for enlarging the Applicant on Regular Bail in connection with File No.DGGI/AZU/Gr.C/12(4)21/2024-25 at Ahmedabad under the provisions of Central Goods and Service Tax Act.

3. Heard learned Advocate for the Applicant and learned APP for the Respondent – State.

4. Learned Advocate for the Applicant has submitted that the Applicant has good reputation in the society and no useful purpose would be served by keeping the applicant in jail for indefinite period. It is further contended that the applicant is ready and willing to abide by all the conditions that may be imposed by this Court if released on bail.

5. Per contra, learned APP has vehemently opposed the present application for grant of regular bail. Learned APP submitted that looking to the nature and gravity of offence, this Court may not exercise the discretion in favour of the applicant and the application may be dismissed.

5.1 Learned advocate Mr.Tirth Nayak for the respondent No.2 has opposed the present application contending that the