(1.) Heard learned Advocate Mr. Rohankumar Amin for the Applicant and learned APP Ms. Moxa Thakkar, for the Respondent - State of Gujarat.
(2.) By way of the present application under Sec. 438 of the Code of Criminal Procedure, 1973, the applicant has prayed for anticipatory bail for summons to witness dated 25.02.2019 by Additional Commissioner of State Tax Enforcement Gujarat State Ahmedabad for M/s Arihand Silver and Gold, in the event of her arrest by the SGST.
(3.) Learned Advocate for the Applicant has submitted that the Applicant is apprehending his arrest in connection the aforesaid witness summons and in this connection the earlier application filed by the Applicant before the learned Sessions Court came to be disallowed. Learned Advocate for the Applicant has submitted that just to give criminal colour, a false and frivolous complaint is created to pressurize the present applicant, and therefore, the present application may kindly be allowed.