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HITESH GAURISHANKAR PATEL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SAMIR J. DAVE
Pet. Counsel
Asim Pandya
Gaurav Vyas
Shyam M Shah
Res. Counsel
Devang Vyas
Priyank P Lodha
Monali Bhatt

Petitioner / Applicant

HITESH GAURISHANKAR PATEL
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Nov 14, 2022
Order No.

R/CRIMINAL MISC.APPLICATION NO. 19387 of 2022

Citation

2022(11) TAXREPLY 6787
Original Order
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ORDER

ORAL ORDER 1. This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with Arrest Memo No.CBIC-DIN- 20220764WU000000DE16 dated 19/07/2022 by the Inspector (A.E.), CGST, Gandhingar for the offence punishable under Section 132(1)(a), 132(1)(i) read with Section 137 of the Central Goods and Service Tax Act, 2017 (for short “the CGST Act”.). 2. Mr. Asim Pandya, learned Senior Counsel assisted by Mr. Gaurav Vyas, Learned advocate for the applicant submits that the present arrest is counterblast to Special Civil Application No.9060 of 2022 preferred by the applicant whereby the action of respondent no.2 of issuing 24 summons, and inspection under Section 67 of the CGST Act and proceedings initiated thereto. He also submits that looking to the facts of the case, alleged offence under Section 132(1)(a) of the CGST Act is not made out as it does not appear that there is any intention to evade tax or adopt any ....

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