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BHAJANLAL MALARAM (ASURAM) BISHNOI vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

VIKRAM

Pet. Counsel

Nirav P Shah

Res. Counsel

Manan Mehta

Petitioner / Applicant	BHAJANLAL MALARAM (ASURAM) BISHNOI
Respondent	STATE OF GUJARAT
Court	Gujarat High Court
State	Gujrat
Date	Dec 22, 2020
Order No.	R/CRIMINAL MISC.APPLICATION NO. 19474 of 2020
Citation	2020(12) TAXREPLY 3641
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ORDER
1. Rule. Mr.Manan Mehta, learned APP waives service of Rule for the respondent - State. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with File No.JCST/DIV-2/CRORPO-2/BHAJANLAL BISHNOI CASE/2020-21.B163 dated 28.10.2020 of the Additional Commissioner of State Tax, Enforcement, Ahmedabad for the offence under Sections 132(1)(c) and (d) of Gujarat GST Act, 2017. 3. Heard Mr. Nirav Shah, learned counsel for the applicant and Mr. Manan Mehta, learned APP for the State through video conferencing. 4. Learned counsel for the applicant submits that the applicant has no criminal antecedence. It is further submitted that in the complaint lodged by the GST Department, the only allegation is of illegally and wrongfully availing input tax credit. It is further submitted that in case of such wrongful availment, the Department can always rectify the same and recover the amount but no criminal liability can ....