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DIPEN CHAMPAKLAL SHAH vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

M. R. MENGDEY

Pet. Counsel

Apurva N Mehta

Res. Counsel

Tirthraj Pandya

Petitioner / Applicant	DIPEN CHAMPAKLAL SHAH
Respondent	STATE OF GUJARAT
Court	Gujarat High Court
State	Gujrat
Date	Apr 30, 2024
Order No.	R/CRIMINAL MISC. APPLICATION (FOR REGULAR BAIL - BEFORE CHARGESHEET) NO. 7408 of 2024
Citation	2024(4) TAXREPLY 10036
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ORDER
ORAL ORDER 1. RULE. 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. STO-3/U-98/JMR/SEC-69/VOLT METAL IND / 2023-24/O.W. NO. 17 dated 12.02.2024 registered with State Tax Officer (3) Unit-98, Jamnagar. 3. Learned Advocate appearing on behalf of the applicant submits that applicant is the proprietor of M/s. Volt Metal Industries which is engaged into the business of manufacturing and trading of brass products, metal scrap, etc. at Jamnagar. A vehicle bearing Registration No. KA-02-AH-7875 carrying the goods belonging to the applicant was intercepted by the State Tax Officer, Jamnanagr on 08.04.2022. The applicant had purchased the said goods from one M/s. Om Bana Enterprise which is registered at Coimbatore, Tamilnadu with GST Registration No. 33BNZPM4418H1ZL through valid tax invoices, delivery of the goods had been taken....