R/CR.MA/20804/2025 ORDER DATED: 16/10/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CRIMINAL MISC.APPLICATION (FOR REGULAR BAIL - BEFORE CHARGESHEET) NO. 20804 of 2025 ========================================================== VIKAS NARESH CHANDRA KANSAL Versus STATE OF GUJARAT & ANR. ========================================================== Appearance: MR JAL SOLI UNWALLA SENIOR ADVOCATE WITH MR JAY M THAKKAR(6677) for the Applicant. MR HK PATEL APP for the Respondent(s) No. 1 MR TIRTH NAYAK(8563) for the Respondent(s) No. 2 ========================================================== CORAM:HONOURABLE MR. JUSTICE R. T. VACHHANI Date : 16/10/2025 ORAL ORDER 1. Rule. Learned APP waives service of notice of Rule on behalf of respondent-State and learned Advocate Mr.Tirth Nayak waives service of notice for respondent No.2 – original complainant. 2. Heard learned Senior Advocate Mr.Unwala with Mr.Thakkar, learned advocate for the applicant and learned Advocate Mr.Naik for respondent No.2 and learned APP Mr.Patel for the respondent-State. 3. This application is filed under Section 483 of Bharatiya Suraksha Sanhita, 2023 for regular bail in connection to complaint filed for the offenses punishable u/s. 132(1), (a), (b) & (c) of Central Goods & Services Tax, 2017 (CGST Act, 2017) registered as F. NO. DGGI/POL/MISC/117/2025-Gr. A-O/ ADG- AZU-Ahmedabad with Directorate General Of Goods And R/CR.MA/20804/2025 ORDER DATED: 16/10/2025 Services Tax Intelligence, Ahmedabad Zonal Unit, Ahmedabad. 4. The short facts of the case are that the present applicant is one of the partners of Universal Enterprises and it is alleged that from 22.08.2025 to 25.08.2025 & 28.08.2025, the officials of Directorate General of Goods and Services Tax Intelligence, Ahmedabad Zonal Unit carried out search at the business premises of present applicant and during the search procedure, the documentary & electronic evidences have been seized by the said officials and after closure of search and seizure proceedings, panchnamas have been prepared by the said officials. Along with the premises of present applicant, the officials of DGGI had conducted search and seizure at various other premises which belongs to family members of present applicant. On conclusion of search proceedings, DGGI has alleged that an amount of Rs.4.37 Crore, has not been paid towards GST by Universal Enterprises. The DGGI has further alleged that an amount of Rs. 4.99 Crore has not been deposited towards GST by VNG Packaging Pvt. Ltd. However, with a view to add more seriousness and gravity, the authority has mentioned both the aforesaid amount in consolidated manner which comes to Rs.9.34 Crore. Thereafter, DGGI issued summons U/s. 70 of CGST Act to the applicant calling upon him to tender statement on 28.08.2025 at the office of present respondent no.2. That on 26.08.2025, despite the fact that applicant has been treated as witness and has also been issued witness summons, without subjective satisfaction and in absence of 'reason to believe' as required under section 69 R/CR.MA/20804/2025 ORDER DATED: 16/10/2025 of CGST Act, on 26.08.2025, applicant has been arrested by DGGI. 5. Learned Senior Counsel Mr.Unwala with Mr.Thakkar, learned advocate for the applicant have made various submissions to release the applicant – accused on bail by submitting that the applicant – accused is not directly or indirectly involved in the offence in question. It is further submitted that applicant is ready and willing to deposit 50% of the difference amount involved in the alleged offence to show his bona-fide. It is therefore submitted that this Court may exercise the discretion in favour of the applicant – accused by imposing suitable conditions as may be deemed fit and proper in the case. 6. Learned Advocate Mr.Naik appearing for the respondent No.2 – org. complainant has submitted that since the petitioner has shown readiness and willingness to deposit 50% the amount alleged in the FIR in question, this Court may pass appropriate order. 7. Learned APP Mr.Patel appearing for the respondent – State would submit to pass appropriate order considering the facts and circumstances of the case. 8. Upon hearing submission, following picture emerges on record :- (i) Substantial investigation is over. (ii) No past antecedent is registered qua the R/CR.MA/20804/2025 ORDER DATED: 16/10/2025 applicant. (iii) As submitted by learned advocate for the petitioner, the petitioner has deposited a sum of Rs.84,00,000/- before the GST Department and produced on record the Payment Receipt (Universal Enterprises) which is ordered to be taken on record. (iv) The applicant has deep root in the society, no apprehension as to flee away or escape trial or tempering with the evidence /witnesses is expressed. (v) In view of above position emerging at the end of hearing, the application deserves consideration, but by imposing suitable condition to be observed by the applicant, pending investigation and trial. 9. Hence, the application is allowed and the applicant is ordered to be released on bail in connection with complaint registered as F. NO. DGGI/POL/MISC/117/2025-Gr. A-O/ ADG- AZU-Ahmedabad with Directorate General Of Goods And Services Tax Intelligence, Ahmedabad Zonal Unit, Ahmedabad, on executing a bond of Rs.10,000/- (Rupees Ten Thousand only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that the applicant shall; [a] not take undue advantage of liberty or misuse liberty; [b] not act in a manner injurious to the interest of the prosecution; R/CR.MA/20804/2025 ORDER DATED: 16/10/2025 [c] not leave the territory of India without prior permission of the Sessions Judge concerned and to deposit the passport, if any before the Court concerned; [d] appear before the Investigation Officer concerned, as and when required for investigation purpose and attend the Court concerned regularly. [e] furnish the present address of residence along with the proof to the I.O. concerned and also to the Court at the time of execution of the bond and shall not change the residence without prior permission of Sessions Court concerned; 10. The competent authority will release the applicant only if the applicant is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to take appropriate action in the matter. Bail bond to be executed before the lower court having jurisdiction to try the case. It will be open for the concerned Court to delete, modify and/or relax any of the above conditions in accordance with law. At the trial, the trial court shall not be influenced by the observations of preliminary nature, qua the evidence at this stage, made by this Court while enlarging the applicant on bail. 11. Rule made absolute to the aforesaid extent. Direct service is permitted. (R. T. VACHHANI, J) sompura Original copy of this order has been signed by the Hon'ble Judge. Digitally signed by: MANISHKUMAR JYOTINDRA SOMPURA(HC00189), Principal Pvt. Secretary, at High Court of Gujarat on 16/10/2025 16:33:08