TaxTMI 
TaxTMI 
2022 (8) TMI 149
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....entral Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act') and Section 132(1)(b) of the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as 'the GST Act'.). 2. The applicant is arrested on 17.04.2022. He moved an application for regular bail before the Metropolitan Magistrate, Ahmedabad and City Sessions Court at Ahmedabad, which came to be rejected by the courts below. 3. Brief facts leading to file present application is that, it came to be the notice of the department that present applicant and others were indulged into activities of creating fictitious entity to pass ineligible input tax credit. It is in this matter, the search proceedings against HK Metal and Blue Star Trading Company wer....
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.... complaint as contemplated under CGST Act, is filed before the court concerned, which came to be registered as CC No. 57059 of 2022. 4. This Court has heard learned Senior Counsel Mr. N.D. Nanavati, assisted by Mr. Chetan Pandya, learned counsel appearing for and on behalf of applicant, Mr. Manan Mehta, learned APP for the respondents. 5. Mr. N.D. Nanavati, learned Senior Counsel urged that: (i) During the interrogation of the Proprietors of 2 firms who are happened to be a parents of the applicant, the respondent agency has recovered the necessary documentary evidence and same is in the custody of the department. Even after the arrest of the applicant, during remand period, he was extensively interrogated by the department and necessar....
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....further likely to increase and considering the conduct of the applicant, if bail is granted, then, the applicant may manipulate or attempt to destroy the evidences, which will adversely affect the investigation. He further submitted that the offence committed is grave economic offence, and detrimental to the nation economy as economic offense constitute a class apart and need to be viewed with different approach in the matter of bail and therefore, he prays that the applicant should not be enlarged so as to ensure proper investigation. 8. Having considered the rival contention of respective parties and having regard to the material on record, it appears that so far 2 firms are concerned, as referred above, investigation is virtually over. ....
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....o be released on regular bail in connection with the File No. DCST/ENF08/SURAT/AC-1/HASAN KALLIWALA/ 58-21-22, on executing a personal bond of Rs.10,000/- (Rupees Ten thousands only), with one surety of the like amount to the satisfaction of the learned Trial Court and subject to the conditions that he shall: No. Conditions (a) not take undue advantage of liberty or misuse liberty; (b) not act in a manner injuries to the interest of the prosecution; (c) surrender passport, if any, to the lower court within a week; (d) not leave India without prior permission of the Sessions Judge concerned; (e) furnish latest address of residence to the Investigating Officer and also to the Court at the time of execution of the bond and sha....