No case of alleged offence under Section 132(1)(a) of CGST Act is made out -HC Grants bail

Hitesh Gaurishankar Patel Vs State of Gujarat (Gujarat High Court) 1. This application is filed under Section 439 of the Code of Criminal Procedure for regular bail in connection with Arrest Memo No.CBIC-DIN-20220764WU000000DE16 dated 19/07/2022 by the Inspector (A.E.), CGST, Gandhingar for the offence punishable under Section 132(1)(a), 132(1)(i) read with Section 137 of the Central Goods and Service Tax Act, 2017 (for short “the CGST Act”.). 2. Mr. Asim Pandya, learned Senior Counsel assisted by Mr. Gaurav Vyas, Learned advocate for the applicant submits that the present arrest is counte...