1.The Applicant has filed this Application under Section 439 of the Code of Criminal Procedure for enlarging the Applicant on Regular Bail in connection with FIR being C.R. No. 11191011220164/2022 registered with D.C.B. Police Station, Ahmedabad.

2.Heard learned Advocate Mr. Jigar B. Oza for the Applicant and learned APP Mr. Soham Joshi for the Respondent – State. Rule. Learned APP waives service of notice of Rule on behalf of the Respondent - State.

3.Learned Advocate for the Applicant has submitted that the investigation of the offence is over and charge sheet is filed. The present Applicant has been arrested in connection with the present offence on 6.01.2024 and since then he is the custody. The trial of the offence is not likely to commence and conclude in the near future. The other co-accused, who was similarly situated to the present Applicant has been ordered to be enlarged on regular bail by this court, and therefore, the present Applicant is also entitled for grant of regular bail on the ground of parity. He further submitted that the present Applicant is alleged to have availed Input Tax Credit worth crores of rupees on the basis of forged doucments. However, no proce