(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.CHIEF CST/ENF-CO/EOW/ STO-1/2021-22 registered with office of the Chief Commissioner of State Tax, Enforcement Co-Ordination, Gujarat State, Ahmedabad and State Tax Officer-1, (EOW), office of the Chief Commissioner of State Tax, Enforcement Co-Ordination, Gujarat State, Ahmedabad for the offences punishable under Ss. 132(1)(a) and 132(1)(i) of Central Goods and Services Tax Act (hereinafter referred to as 'CGST Act') and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as 'GST Act').
(2.) The applicant was arrested on 24/3/2022 and produced on the same day before the Court of learned Metropolitan Magistrate and since then, he is in judicial custody. His bail applications filed before the Court of Magistrate & City Sessions Court, came to be rejected vide orders dtd. 20/6/2022 and 20/7/2022 respectively. The complaint as contemplated under the provisions of the Act is filed on 20/5/2022 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. N.D. Nanavaty, learned Senior Counsel assisted by Mr. Varis Isani, learned counsel for and on behalf of the applicant and Mr. Manan Maheta, learned APP for the respondent-State and Department.