NIPUL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this application under Sec. 438 of the Code of Criminal Procedure the applicant has prayed for grant of anticipatory bail in connection with Criminal Case No.1382 of 2020 lodged on 8/1/2020 for the offences punishable under Ss. 69 , 132 (1) (B) (C) (F) (J) (K) (L) of the Goods and Services Act , 2017 and Central Goods and Services Act , 2017 read with Sec. 120-B of the Indian Penal Code.

(2.) It is the say of the applicant that in the original complaint i.e. criminal case referred to above he is not arraigned as an accused person but the applicant apprehending his arrest, has filed the present application. He further submitted that original complaint was lodged against one Jitubhai Bhikhabhai Vasani who indulged himself in bogus billing scam and thereby caused huge and serious financial loss to the state exchequer. It is also alleged in the complaint that he opened up several firms in the bogus names, in the name of his employees, name of his driver and other persons and got issued bills running into crores of rupees and obtained undue tax credit and thereby huge amount running into crores is suffered by the state exchequer.

(3.) It appears from the record that on this application, on 26/10/2020, Rule was issued, making it returnable on 27/11/2020 and thereafter vide order dtd. 21/1/2021, upon submission of learned APP that the Assistant State Tax Commissioner (1), Surat having not been joined, a draft amendment was permitted to be moved. Later on, vide order dtd. 9/2/2021 in videoconferencing hearing since direct service affidavit was not submitted though according to the applicant's advocate it was submitted on a previous day but then while adjourning the matter on 24/3/2021 it was found that dispute pertains to account and payment of GST, the issue requires consideration and as such the protection was extended for the first time by indicating that in the meantime, no coercive steps shall be taken against the applicant and investigation may go on. The said order reads as under:-