MOHAMMAD ABBAS SHABBIRALI SAVJANI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present application is filed under Sec. 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File no. DCST/ACST4/ARREST/MAHAMADSAVJANI/2022-23/B.47 registered with Office of Deputy Commissioner of State Tax, Enforcement, Division-1, Ahmedabad, for offences under Ss. 132(1)(b) of the Central Goods and Services Tax Act, 2017 & Sec. 132(1)(b) of the Gujarat Goods and Services Tax Act, 2017 by exercising powers under Sec. 69 of the Gujarat Goods and Services Tax Act, 2017 .

(2.) Heard learned Sr. advocate Mr. Nirupam D. Nanavaty with learned advocate Mr. Chetan Pandya for the applicant and learned Public Prosecutor Mr. Mitesh Amin for the State.

(3.) Learned Senior Advocate Mr. N. D. Nanavaty submitted that vide order dtd. 19/4/2023 this Court had granted two months time to the State to carry out further investigation and if any material is found against the present applicant to file a detail report, the order dtd. 19/4/2023 reads as under;