Gujarat High Court
Maheshbhai Vrujlal Doshi vs State Of Gujarat on 8 June, 2021
Bench: A.S. Supehia
R/CR.MA/7342/2021 ORDERDATED:08/06/2021
IN THEHIGHCOURTOF GUJARATAT AHMEDABAD
R/CRIMINALMISC.APPLICATIONNO. 7342of 2021
==============================================================================
MAHESHBHAIVRUJLALDOSHI
Versus
STATEOF GUJARAT
==============================================================================
Appearance:
MR. APURVAN MEHTA(7202)for the Applicant(s)No. 1
MRMANISHR BHATT,SENIORADVOCATEWITHMRVIJAYH PATEL(7361)for the
Applicant(s)No. 1
for the Respondent(s)No. 2
MS MOXATHAKKER,APPfor the Respondent(s)No. 1
==============================================================================
CORAM: HONOURABLE MR. JUSTICE A.S. SUPEHIA
Date: 08/06/2021
ORALORDER
The brief facts of the case are that the applicant is the managing
partner of M/s. Shiv Shakti Polymers which is engaged into the business
of trading in Plastic Granules at Rajkot and the said partnership firm is
duly registered under the CGST Act with registration
No.24ACYFS599A1ZM.
The competent officers of the Directorate General of GST
Intelligence, Rajkot Unit carried out search on 24/25.11.2020 at several
firms owned or managed by Shri Naimish Pratapbhai Dhameliya and his
partner Shri Akash Ashokbhai Parsana-accused on the intelligence that
these firms had misused the registration availed under the CGST Act and
thereby evaded the tax by availing input tax credit on the basis of
invoices received without actual receipt of the goods and has further
transferred such tax credit by issuing invoices without actual delivery of
the goods. Both the accused were subsequently arrested on 28.11.2020
and produced before the learned Chief Judicial Magistrate who remanded
them to judicial custody.
Thereafter, regular bail applications were filed by these accused
R/CR.MA/7342/2021 ORDERDATED:08/06/2021
before the Sessions Court which came to be registered as Criminal Misc.
Application No.2450 and 2451 of 2020. The learned Principal District
and Sessions Judge, Rajkot vide judgment and order dated 19.12.2020
allowed both the regular bail applications and was thereby pleased to
enlarge both the accused on regular bail.
It is the case of the present applicant that he has made genuine
purchases from the firms owned by the aforesaid accused-persons.
However, the respondent, under the impression that the said transactions
are fictitious, carried out search at the business and residential premises
of the applicant on 21.01.2021. The respondent also made a coercive
recovery of Rs.97 lacs.
Learned Senior Advocate Mr.Manish R. Bhatt has submitted that
the applicants have already paid an amount of Rs.97 lacs out of 3.62
crore. He has submitted that the entire case of the prosecution is based on
documentary evidence and the applicant is ready to cooperate with the
investigation and no custodial interrogation is needed. He has also
submitted that the other co-accused are granted bail.
Issue Rule returnable on 30.06.2021. Learned APP waives service
of notice of rule for the respondent-State.
The applicant shall not be arrested till the next date of hearing.
However, it is clarified that he shall remain present as and when
summoned by the Investigating Officer. The Investigating Officer shall
file appropriate report and place the same for the perusal of this Court on
or before the next date of hearing.
(A. S. SUPEHIA,J)
ABHISHEK
