JUDGMENT :

1. The applicant, presently in custody, has filed regular bail application under Section 439 of the Cr.P.C., in connection with File No. DCST/ENF08/SURAT/AC- 1/HASAN KALLIWALA/58-21-22, for the offences under punishable under Sections 132(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act') and Section 132(1)(b) of the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as 'the GST Act'.).

2. The applicant is arrested on 17.04.2022. He moved an application for regular bail before the Metropolitan Magistrate, Ahmedabad and City Sessions Court at Ahmedabad, which came to be rejected by the courts below.

3. Brief facts leading to file present application is that, it came to be the notice of the department that present applicant and others were indulged into activities of creating fictitious entity to pass ineligible input tax credit. It is in this matter, the search proceedings against HK Metal and Blue Star Trading Company were conducted at their registered places of business. Both the firms are proprietorship concer