SANJAY PRAHLADBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This Application is filed by the Applicant - Accused under Section 439 of the Code of Criminal Procedure for enlarge on Regular Bail in connection with Arrest Memorandum No. Add CST/ENFO/FSU- 6/ARREST/2020-21/OW dated 27.8.2020 (File No. ADCST/ENF/FSU- 6/Patel Sanjaykumar/2020-21/OW), for the offences punishable unders Sections 132(1)(i) of Gujarat Goods and Services Tax, 2017 and Central Goods and Services Tax, 2017.

(2.) Heard learned Advocate Mr. Tejas M. Barot for the Applicant and learned APP Mr. Hardik Soni for the Respondent State through Video Conference.

(3.) The brief facts of the case in nutshell is that the Applicant is a proprietor of M/s Maharaja Spices (Proprietorship concern), a partner in M/s. Maharaja Spices (Partnership Firm) and Director in M.P. Commodities Pvt. Ltd. The Applicant's father i.e. Prahladbhai Patel started business of trading in spices around 50 years ago.