MOHAMMAD ABBAS SHABBIRALI SAVJANI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned Senior Advocate Mr. J.M. Panchal with learned Advocate Mr. Chetan K. Pandya on behalf of the applicant and learned Public Prosecutor Mr. Mitesh Amin with learned Additional Public Prosecutor Mr. Ronak Raval on behalf of the respondent- State

(2.) The present application has been preferred by the applicant apprehending his arrest in connection with the File No.DCST/ENF-1/AC- 4/SUMMONS/2021-22/B-597 registered with the office of the Deputy Commissioner of State Tax, Enforcement, Division (1), Ahmedabad.

(3.) Learned Senior Advocate Mr. Panchal would submit that the present applicant who is proprietor of one M/s Lucky Steel, had been issued summons under Sec. 70 of the Gujarat Goods and Service Tax Act (GGST Act), 2017 and Sec. 70 (1) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'CGST Act') .