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 senior Advocate for the Applicant and learned APP for the Respondent – State.

4. Learned senior Advocate for the Applicant has submitted that the applicant herein is alleged to have evade the benefit of Input Tax Credit to the tune of Rs.20,33,35,303/-, against the said amount, the amount of Rs.9,92,05,920/- had already been deposited. The amount of Rs.1,03,00,000/- had been seized in cash by the concerned authorities and the applicant had moved the concerned authorities to give credit of the said amount against the amount to be recovered from the present applicant. Moreover, the applicant is having Demand Draft for the amount of Rs.7,35,02,480/- ready with him which shall be deposited before this court during the course of the day.

4.1 The other co-accused namely Ravi Jayantilal Patel is the partner of th