VARUN RAKESH BANSAL 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 Arrest Memo No.DCST/Enf/Div-10/STO-3/ Varun Bansal/2022-23/B.61, dtd. 28/7/2022 issued under sec. 69(1) read with sec. 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 (for short 'GST Act') and Central Goods and Services Tax Act, 2017 (for short 'CGST Act').

(2.) The present applicant is the erstwhile director of the company namely Active Metals Pvt. Ltd. till October, 2019, who subsequently by resolution dtd. 15/11/2021, was appointed as an authorized representative to look into the matters of CGST/SGST of the company.

(3.) Ms. Megha Jani along with Mr. Dilip T.Mamtora and Mr. Meet D.Pansuria, learned advocates for the applicant submitted that, the allegations against the present applicant are of entering fake invoices into the data provided to the department; however, the alleged invoices provides transportation detail whereby the goods were supplied and delivered to the accused purchaser. Ms. Jani states that the entire case of the department is based on documentary evidence, which have been either uploaded by the applicant or seized by the department.