NILESHBHAI NATUBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This application has been filed under Sec. 439 of the Code of Criminal Procedure for regular bail in connection with the File No. ACST(3)/ENF-1/SUMMONS/2020-21 and DCST /ENF-2/AC-6/CONFIDENTIAL/2021-22 registered with Office of the Chief Commissioner of State Tax, Enforcement, Coordination Branch, Ahmedabad.

(2.) The applicant was arrested on 23/2/2022 by the Assistant Commissioner of State Tax-4, Enforcement Division - 2 (the respondent No.3), in connection with the alleged offences punishable under Sec. 132(1)(c) of the Central Goods and Services Tax Act, 2017 (in short referred to herein as 'CGST Act, 2017) and Sec. 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 by exercising powers under Sec. 69 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to in short as the 'GGST Act, 2017').

(3.) The learned Additional Chief Metropolitan Magistrate, Ahmedabad by an order dtd. 24/2/2022 had granted custody for interrogation upto 15.00 hours of 3/3/2022. On 3/3/2022, the respondent No.3 moved an application for further custody for 5 days which was rejected by the Court vide order 3/3/2022. The respondent No.3 had challenged the order dtd. 3/3/2022 by preferring Criminal Miscellaneous Application No.38 of 2022 before the learned City and Civil Sessions Court, Ahmedabad and after hearing both the sides, the Sessions Court rejected the application by an order dtd. 8/3/2022.