2. This is the second bail application filed by the applicant under Section 483 of BNSS, 2023 / 439 of Criminal Procedure Code, 1973 , as he / she is implicated in connection with Crime No.748/2023 registered at Police Station / DGGI, Bhopal Zone, Bhopal (MP) for offence punishable under Section 132(1)(B) & (C) r/w Section 69(1) of GST Act, 2017 . The applicant is lodged in jail since 09/05/2025.

3. His first bail application M.Cr.C. No.22828/2025 was dismissed by this Court on merits, however, with a further liberty to the applicant to renew his prayer after the charge sheet is fled or after the other co-accused persons are arrested as it was contended by the counsel for the respondent, at that time, that if the applicant is released on bail, he would interfere with the Signature Not Verified investigation specially when the co-accused persons are already at large.

4. Counsel for the applicant has submitted that the charge sheet/complaint has been filed on 04/07/2025 and the other accused person Rajesh Goyal is already in custody, in such circums