UPENDRA BADARJI RANA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The applicant, by way of this application filed under Sec. 439 of the Code of Criminal Procedure, seeks regular bail in connection with the File No.DGGI/AZU/GR D/12(4)471/21-22 registered with Directorate General of GST Intelligence, Ahmedabad Zonal Unit, Ahmedabad for the offences punishable under Ss. 132(1)(b) and 132(1)(c) read with Ss. 132(1)(i) and 132(5) of Central Goods and Services Tax Act (hereinafter referred to as 'CGST Act') and Ss. 132(1)(b) and 132(1)(c) read with Ss. 132(1)(i) and 132(5) of Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as 'GST Act').

(2.) The applicant was arrested on 24/2/2022 and produced before the Court of learned Metropolitan Magistrate and since then, he is in judicial custody. His bail application filed before the Court of Sessions Court, came to be rejected vide order dtd. 22/6/2022. The complaint as contemplated under the provisions of the Act is filed on 22/4/2022 by the Authority concerned. Feeling aggrieved by the refusal to grant bail by the Court concerned, the applicant has preferred present application to grant him regular bail.

(3.) This Court has heard Mr. Asim Pandya, learned Senior Counsel assisted by Mr. Gaurav Vyas, learned counsel for and on behalf of the applicant, Mr. Dhaval Vyas, learned Standing Counsel for the respondent no.2 and Mr. Manan Maheta, learned APP for the respondent-State and Department.