Bail Application — Bail Application is filed under Section 439 of Cr.P.C. for regular bail into Criminal Case pending for offence under Sections 132(1)(b), (c), (f), (k), (l) of the Gujarat GST Act, 2017 and CGST Act, 2017 read with Section 120-B of IPC. Perusing the material placed on record and taking into consideration the facts of the case, nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, Bail granted. — Amit Chandrakant Shah Vs. State of Gujarat [2020] 22 TAXLOK.COM 045 (Gujarat)