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VAIBHAV GHANSHYAMBHAI PRAGADA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

ILESH J. VORA
Pet. Counsel
Manish Bhatt
Apurva N Mehta
Res. Counsel
Utkarsh R Sharma
Manan Mehta App

Petitioner / Applicant

VAIBHAV GHANSHYAMBHAI PRAGADA
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 12, 2022
Order No.

R/CRIMINAL MISC. APPLICATION NO. 9614 of 2022 With R/CRIMINAL MISC. APPLICATION NO. 9615 of 2022

Citation

2022(7) TAXREPLY 6780
Original Order
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ORDER

COMMON ORAL ORDER 1. Both these applications arises out of the one and same proceedings, they were heard together and therefore, same have been decided by this common order. 2. The applicants have filed present applications under Section 439 of Cr.P.C., seeking regular bail in connection with the offences registered under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Service Tax, 2017 (hereinafter referred to as ‘CGST Act’ for short, in File No. : DGGI/INV/GST/ 1093/2022. 3. Heard learned Senior Counsel Mr. Manish Bhatt, assisted by Mr. A.N. Mehta, learned advocate for and on behalf of the applicants, Mr. Utkarsh Sharma, learned Standing Counsel appearing for the respondent no. 2 and Mr. Manan Mehta, learned APP for the respondent State. 4. Mr. Manish Bhatt, learned Senior Counsel for the applicants urged the following contentions : (i) It was submitted that pursuant to the summons issued under Section 70 of the Act, statements of both the....

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