YOGESHBHAI NAGINBHAI VORA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition, the petitioner challenges the order dtd. 22/7/2022 passed by the learned Sessions Judge, Jamnagar in Criminal Revision Application No.64 of 2022, whereby, the Criminal Revision Application preferred by the respondent No.2 herein - State Tax Officer - original complainant came to be partly allowed by quashing and setting aside the order dated 6 th July 2022 passed by the learned Chief Judicial Magistrate, Jamnagar passed in S.G.S.T. File No.1 of 2022 rejecting the remand application and the order passed by the learned Sessions Judge ordering seven days remand of the petitioner - original accused.

(2.) Brief case of the prosecution can be stated as under: [2.1] The petitioner - original accused is facing the criminal prosecution for the offences punishable under Sec. 132(1)(c) of the Gujarat Goods and Services Tax, 2017. It is alleged that on the basis of spot visit from time to time and on the basis of the information available on GSTN portal, it is brought to the notice that the petitioner along with mastermind accused namely Mohammad Abbas Rafikali Meghani have created bogus firm, through which, without transportation of any goods and only by issuing of invoices and duty bills, passed on the Input Tax Credit and indulged into the economic offences. It is further alleged that the petitioner - accused, in connivance with other co-accused, have operated the bogus firm and credited bogus invoices / bills to the extent of Rs.74,07,63,818.00 and thereby, has caused loss to the government treasury to the extent of Rs.11,29,97,870.00. It is further alleged that the accused has admitted that he has got the bills/invoices from the certain firms for the purpose of showing purchase.

(3.) Thus, the petitioner came to be arrested on 6 th July 2022 and produced before the concerned learned Magistrate, Jamnagar on the same day with an application for seeking remand for 14 days to find out the real truth and from where the petitioner - accused got bogus invoices / bills and with a view to unearth the big racket of economical offence, the custodial interrogation of the petitioner is required. However, the learned Magistrate, Jamnagar, vide its order dated 6 th July 2022 rejected the said application.