ORDER :

1. This application has been filed under section 439 of the Code of Criminal Procedure for regular bail in connection with Arrest Memo No.DCST/Enf/Div-10/STO-3/Varun Bansal/2022-23/B.61, dated 28.07.2022 issued under section 69(1) read with section 132(1)(c) of the Gujarat Goods and Services Tax Act, 2017 (for short ‘GST Act’) and Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’).

2. The present applicant is the erstwhile director of the company namely Active Metals Pvt. Ltd. till October, 2019, who subsequently by resolution dated 15.11.2021, was appointed as an authorized representative to look into the matters of CGST/SGST of the company.

2.1 It is stated that, under section 67(2) of the CGST and GST Act, a search was conducted on 20.06.2022 at the company and residential premises of the Directors, and on 22.07.2022, a letter along with order was issued under section 83 of the Act for provisional attachment of the plant, machinery, vehicles and stock of the company on the ground that input tax credit was availed by the company by showing fake purchases from bogus/suspicious entities.

2.2 The search was conducted during the period from 20.07.2022 to 28.07.2022,