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PARESH NATHALAL CHAUHAN vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

A.S. SUPEHIA
Pet. Counsel
Shalin Mehta
Res. Counsel
Himanshu K Patel

Petitioner / Applicant

PARESH NATHALAL CHAUHAN
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 5, 2021
Order No.

R/CRIMINAL MISC.APPLICATION NO. 10878 of 2021

Citation

2021(7) TAXREPLY 4401
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ORDER

(1) By way of the present successive bail application filed under Section 439 of the Code of Criminal Procedure, 1973 the applicant seeks regular bail in connection with File No. CCST/DCST/ENF-CO-AC-1/PARESH CHAUHAN CASE/2019-20/B-42 dated 27.02.2020 filed in Criminal Case No.22104 of 2020, which is pending before the trial court. (2) The petitioner has been arrested for the offence punishable under section 132 of the Central Goods and Services Tax Act, 2017. The principal allegation against the petitioner is of his having obtained the tax credit to an extent of about ₹ 60 Crores through 35 fictitious firms allegedly established by him in connivance with other persons for claiming tax credit on the goods not sold by raising fake and bogus invoices. (3) Learned Senior Advocate Mr.Shalin Mehta has pointed out that in similar set of facts in other case vide order dated 23.04.2021 passed in Special Misc. Application No.156 of 2021, the accused has been released by the coordina....

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