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SANJAY PRAHLADBHAI PATEL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

A.S. SUPEHIA
Pet. Counsel
Tejas M Barot
Res. Counsel
J.k. Shah
Rule Served

Petitioner / Applicant

SANJAY PRAHLADBHAI PATEL
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Apr 26, 2021
Order No.

R/CRIMINAL MISC.APPLICATION NO. 6001 of 2021

Citation

2021(4) TAXREPLY 4108
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ORDER

1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure in connection with the Arrest Memorandum being CCST/STO/FSU11/ SANJAY PATEL/2020-21/ 22 dated 14.12.2020 for the offences punishable under Sections 132(1)(a) of the Gujarat Goods and Services Tax Act, 2017 (the Act). 3. Learned advocate appearing for the applicant submitted that the applicant came to be implicated solely on the basis of the statement of co-accused, which is not evidence in the eyes of law. It is submitted that the investigating agency not being police officer and not falling within the ambit of sections 25 and 26 of the Indian Evidence Act have abused the power and authority to obtain inculpatory statement of the applicant under duress and coercion. It is submitted that the applicant is arrested in connection with the alleged demand by the GST authorities without determining the extent l....

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10 May

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13 May

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20 May

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25 May

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