MOHSIN SALIMBHAI QURESHI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application has been filed under Sec. 439 of the Code of Criminal Procedure for regular bail in connection with the offence being File No.DGGI/AZU/Gr.E/12(4)510/2020-21 registered with the office of DGGI, AZU, Ahmedabad for the offences punishable under Sec. 132(1)(b), 132(1)(c) read with sec. 132(1)(i) and sec. 132(5) of the Central Goods and Services Act, 2017 and sec. 132(1)(b), 132(1)(c) read with sec. 132(1)(i) and sec. 132(5) of the Gujarat GST Act, 2017 and sec. 120(B) of the IPC.

(2.) The facts arising out of the said case in nutshell, are narrated hereinbelow:

(3.) Mr. Nirupam Nanavaty, learned senior advocate with Mr. Rahul R.Dholakia, learned advocate for the applicant stated that, the applicant had appeared before the complainant on 31/8/2021 and was interrogated and thereby arrested on 1/9/2021 without any basis or evidence. Mr. Nanavaty submitted that the applicant is holding GST registration for M/s Alina Traders w.e.f. 1/7/2017 and for M/s. Galaxy Traders w.e.f. 9/11/2018 and the applicant is engaged in the business of ferrous scrap, iron and steel scrap in both the firms and that the applicant was holding registration certificate under the erstwhile VAT law w.e.f. 13/12/2016 at the very same premises and was migrated from VAT to GST regime under sec. 139 of the CGST Act, which reveals that the applicant is tax paying citizen and not conducting business only on paper.