AVESH AFROZ LOKHANDWALA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) All the above bail applications arise out of one and same proceedings, they were heard together and are hereby decided by this common order.

(2.) The applicants have filed present applications under Sec. 439 of the Code of Criminal Procedure seeking regular bail in connection with the File No.ACST/U-10/EXPIFT IMPEX/2021-22, for the offences punishable under Ss. 132(1)(b), 132(1)(c) of the Gujarat Goods and Service Tax Act, 2017 and Central Goods and Services Tax Act, 2017 read with Sec. 120B of the Indian Penal Code. The applicants Janak Panchal and Arfanabanu Shaikh have been arrested on 27/12/2021, whereas, applicant Amit Devani arrested on 31/12/2021 and applicant Avesh Afroz arrested on 4/1/2022. The regular bail applications filed before the concerned Judicial Magistrate Court and Sessions Court concerned came to be rejected.

(3.) Aggrieved by the order of the Courts below, present applications have been preferred before this Court.