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MOHMED HASAN ASLAM KALIWALA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

ILESH J. VORA
Pet. Counsel
Nd Nanavaty
Chetan K Pandya
Res. Counsel
Manan Mehta

Petitioner / Applicant

MOHMED HASAN ASLAM KALIWALA
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 29, 2022
Order No.

R/CRIMINAL MISC. APPLICATION NO. 9674 of 2022

Citation

2022(7) TAXREPLY 6151
Original Order
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ORDER

1. The applicant, presently in custody, has filed regular bail application under Section 439of the Cr.P.C., in connection with File No. DCST/ENF08/SURAT/ AC- 1/HASAN KALLIWALA/58-21-22, for the offences under punishable under Sections 132(1)(b) of the Central 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 Met....

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