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SANJAY KUMAR BHUWALKA, NEERAJ JAIN vs. UNION OF INDIA
(Calcutta High Court)

Hon'ble Judges:

SHIVAKANT PRASAD

Pet. Counsel

Debasish Roy

Rajdeep Majumder

Danish Haque

Res. Counsel

K.k. Maity

Petitioner / Applicant	SANJAY KUMAR BHUWALKA, NEERAJ JAIN
Respondent	UNION OF INDIA
Court	Calcutta High Court
State	West Bengal
Date	Jul 9, 2018
Order No.	CRM 3327 of 2018, CRM 3328 of 2018
Citation	2018(7) TAXREPLY 2949
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ORDER
The above two cases under provision of Section 439 Cr.P.C. have been filed by two separate petitioners under the same Memo of Arrest by the opposite party, Union of India whereunder petitioners have prayed for enlarging them on bail, inter alia, on the grounds stated in the petitions. Both the cases were heard analogously as the legal issue and the factual aspects of the case are common. So they can be disposed of by a common judgment. To speak precisely, the applications are directed against the order dated 28.05.2018 passed by the Additional Chief Judicial Magistrate, Sealdah in connection with Case No. C 216 of 2018 arising out of DGCEI F. No. 29/KZU/KOL/GR.D/2018 dated 12.5.2018 under Section 132(1)(a), (b) and (c) of the Central Goods and Services Tax Act, 2017 whereby prayer of the petitioners to enlarge them on bail was turned down. Mr. K.K. Maity learned Advocate for Union of India opposite party herein submitted that the petitioner in CRM 3327 of 2018 Shri Sanjay Ku....