ORDER :

1. The Petitioner has filed this Petition under Section 482 of the Cr.P.C. challenging the order dated 05.02.2021, passed by learned Sessions Judge, Mahasamund (C.G.) in Criminal Revision No. H-05/2021, arising out of the order dated 23.01.2021 passed by learned Judicial Magistrate First Class, Mahasamund in Mis. Criminal Case No.S-45/2021, by which the application filed by the Petitioner for grant of permission to release the Truck bearing registration No.OD-02-AY-8394 on supurdnama has been rejected.

2. While rejecting the application for supurdnama, it has been observed in the order dated 23.01.2021 that the Assistant Commissioner, The Chhattisgarh Goods and Services Tax has written a letter to PS. Komakhan contending that there is an allegation of tax eviction to the tune of Rs.72 lacs with regard to the illegal transport of Gold Steef Cigarettes and the Department of Goods and Services Tax has already initiated the proceedings thereto. This order has been challenged by the Petitioner by filing a Revision under Section 397 Cr.P.C before the learned Sessions Judge, Mahasamund, which was registered as Criminal Revision No.05/2021. Learned Sessions Judge, Mahasamund, vide im