Bail Application — Applicant filed bail application under Section 439 of the Cr.P.C for regular bail in connection with case registered for the offence punishable under Sections 132(1)(i), 132(1)(c) and 132(5) of the GST Act. Co-accused of the very FIR from whom the alleged invoices/bills/documents which were used for creating input tax credit was protected by Division Bench in a separate proceeding challenging the very prosecution. Bail Application Allowed. — Vijaychandrakant Trivedi @ Trivedi Vijaybhai Chandra Shankarbhai Vs. State of Gujarat [2019] 19 TAXLOK.COM 122 (Gujarat)