ORDER :

Nirzar S. Desai, J.

1.Heard learned advocate Mr. S. S. Saiyed appearing for the applicant and learned Additional Public Prosecutor Mr. J. K. Shah appearing for the respondent–State.

2.Rule. Learned Additional Public Prosecutor Mr. J. K. Shah waives service of rule on behalf of the respondent – State.

3.By way of this successive application for anticipatory bail under Section 482 of BNSS, 2023, the applicant is seeking anticipatory bail in respect of an FIR registered on 19.10.2022 with DCB Police Station, Surat, by Y.G. Girnar Police Sub-Inspector under Sections 409, 419, 465, 467, 468, 471, 120B and 34 of the Indian Penal Code. As per the FIR, the present applicant viz. Dharmeshbhai Manharbhai Gandhi, though not named in the FIR, is alleged to be involved, wherein certain persons, by using fake documents, opened dummy firms for GST registration, opened bank accounts in the name of those firms, and thereafter carried out illegal trading, availed illegal input tax credit on the basis of fake transactions, and executed huge transactions using such fake bills, thereby committing financial irregularities and causing loss to the Government by filing GST returns in respect of false transactions which had never taken place. As per the FIR, loss has been caused to the Government on account of the aforesaid financial transactions by claiming false input tax credit to the tune of Rs. 487 crores on the basis of bogus bills worth Rs. 2706 crores.

4.Pursuant to the registration of the FIR, the petitioner, for the first time, filed an application for anticipatory bail being Criminal Misc. Application No. 9947 of 2023. However, the same was withdrawn vide order dated 12.06.2023.

5.Thereafter, after almost three years, the present successive application for anticipatory bail has been filed on the ground that all other co-accused persons have already been enlarged on regular bail and that the present applicant is not keeping good health; hence, on the ground of health, his case may be considered for anticipatory bail.

6.Learned advocate Mr. Saiyed, appearing for the applicant, submitted that the co-accused persons, viz. (i) Edrushmiya Amarmiya Saiyed was granted regular bail vide order dated 23.06.2023 passed in Criminal Misc. Application No. 4861 of 2023; (ii) Mayurbhai Chaturbhai Ughrecha was granted regular bail vide order dated 03.07.2023 passed in Criminal Misc. Application No. 5196 of 2023; (iii) Tabbasum Salim D/o. Mohmad Hanif Shaikh was granted regular bail vide order dated 05.07.2023 passed in Criminal Misc. Application No. 5204 of 2023; (iv) Afzal Salim Shaikh was granted regular bail vide order dated 05.07.2023 passed in Criminal Misc. Application No. 5205 of 2023; (v) Edrushmiya Amarmiya Saiyed was granted regular bail vide order dated 23.06.2023 passed in Criminal Misc. Application No. 4861 of 2023; (vi) Dharmendra Dilipbhai Ajana was granted regular bail vide order dated 05.07.2023 passed in Criminal Misc. Application No. 6521 of 2023; (vii) Aftab Ikbalbhai Solanki was granted regular bail vide order dated 05.07.2023 passed in Criminal Misc. Application No. 6988 of 2023; (viii) Anand Jayantibhai Parmar was granted regular bail vide order dated 10.10.2023 passed in Criminal Misc. Application No. 7024 of 2023; (ix) Mohammad Faizal Afzalbhai Khiliya was granted regular bail vide order dated 10.10.2023 passed in Criminal Misc. Application No. 10515 of 2023; (x) Murshid Alam Saiyad was granted regular bail vide order dated 10.10.2023 passed in Criminal Misc. Application No. 10733 of 2023, and others.

6.1 By referring to the above orders as well as certain orders passed by the Sessions Court in respect of co-accused, learned advocate Mr. Saiyed submitted that the co-accused persons have been granted regular bail and, therefore, the present applicant is also required to be considered for anticipatory bail, as all arrests have been made pursuant to the same FIR and all the persons who have already been enlarged on bail are alleged to ha