BHARAT GORDHANDAS PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The applicant, presently in custody, has filed regular bail application under Sec. 439of the Cr.P.C., in connection with File No. ACST/U-5/J K Traders/2021-22, registered with office of Assistant Commissioner of State Tax, Ahmedabad, for the offences punishable under Ss. 132(1)(A), 132(1)(B) and 132(1)(C) of the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as 'the GST Act'.) and Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act'), ready with Sec. 21 and 120B of the IPC.

(2.) The applicant arrested on 23/3/2022 and was produced before the learned Metropolitan Magistrate on the same day, and since then he is in judicial custody. His bail application filed before the City Sessions Court, Ahmedabad came to be rejected vide order dtd. 15/7/2022. Respondent authority filed complaint before the Court concerned as contemplated under the Act. Feeling aggrieved by the same, the applicant preferred present application seeking regular bail.

(3.) This Court has heard Mr. N.D. Nanavaty, learned Senior Advocate assisted by Mr. R.J.Vyas, learned counsel for and on behalf of the applicant and Mr. Manan Mehta, learned APP for the respondents.