ORDER :

RULE. Learned APP waives service of notice of Rule for and on behalf of the respondent No.1 – State of Gujarat.

1. By way of the present application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short “ BNSS ”), the applicant has prayed for anticipatory bail in the event of arrest in connection with the FIR being C.R. No. 11208055240283 of 2024 registered with DCB Police Station, Rajkot City, for the offences punishable under Sections 420, 465, 467, 468, 471, 474 and 120B of Indian Penal Code, 1860.

2. Learned advocate for the applicant submits that the applicant has nothing to do with the offence. The applicant is owner of Om Construction and he has availed wrong input tax credit by taking undue advantage of forged invoices and when it came to know that, he has deposited Rs.98,51,072/- and the concerned Department has accepted the said amount along with interest and penalty and acknowledge under Rule 142(2) of the GST Rules is also issued. Now nothing is required to be recovered from the applicant. No any loss caused to the Government. The applicant is also released from other offences also. Even the applicant is ready and willing to join the investig