JUDGMENT :

1. By way of this petition, the petitioner challenges the order dated 22nd July 2022 passed by the learned Sessions Judge, Jamnagar in Criminal Revision Application No.64 of 2022, whereby, the Criminal Revision Application preferred by the respondent No.2 herein - State Tax Officer - original complainant came to be partly allowed by quashing and setting aside the order dated 6th July 2022 passed by the learned Chief Judicial Magistrate, Jamnagar passed in S.G.S.T. File No.1 of 2022 rejecting the remand application and the order passed by the learned Sessions Judge ordering seven days remand of the petitioner - original accused.

2. Brief case of the prosecution can be stated as under:

2.1 The petitioner - original accused is facing the criminal prosecution for the offences punishable under Section 132(1)(c) of the Gujarat Goods and Services Tax, 2017. It is alleged that on the basis of spot visit from time to time and on the basis of the information available on GSTN portal, it is brought to the notice that the petitioner along with mastermind accused namely Mohammad Abbas Rafikali Meghani have created bogus firm, through which, without transportation of any goods and only by issuing of invoices and duty bills, passed on the Input Tax Credit and indulged into the economic offences. It is further alleged that the petitioner - accused, in connivance with other co-accused, have operated the bogus firm and credited bogus invoices/bills to the extent of Rs.74,07,63,818/- and thereby, has caused loss to the government treasury to the extent of Rs.11,29,97,870/-. It is further alleged that the accused has admitted that he has got the bills/invoices from the certain firms for the purpose of showing purchase.

3. Thus, the petitioner came to be arrested on 6th July 2022 and produced before the concerned learned Magistrate, Jamnagar on the same day with an application for seeking remand for 14 days to find out the real truth and from where the petitioner - accused got bogus invoices/bills and with a view to unearth the big racket of economical offence, the custodial interrogation of the petitioner is required. However, the learned Magistrate, Jamnagar, vide its order dated 6th July 2022 rejected the said application.

4. Being aggrieved by the aforesaid, the State Tax Department approached the learned Sessions Judge, Jamnagar on 8th July 2022 by way of Criminal Revision Application No.64 of 2022, which came up for hearing before the learned Sessions Judge, who, vide its order dated 22nd July 2022, has partly allowed the said Criminal Revision Application by granting seven days remand of the petitioner.

5. Being aggrieved and dissatisfied with the aforesaid, the petitioner - original accused, by way of this Special Criminal Application, approached this Court for quashing and setting aside the order passed by the learned Sessions Judge dated 22nd July 2022.

6. I have heard Mr. Jal Soli Unwala, learned Senior Counsel assisted by Mr. Vijay H. Patel, learned advocate for the petitioner and Mr. Mitesh Amin, learned Public Prosecutor for the respondent - State of Gujarat.

7. Mr. Unwala, learned Senior Counsel has mainly contended that the order passed by the learned Sessions Judge, Jamnagar is not tenable in law in the eyes of law inasmuch as the same was passed after completion of the initial period of 15 days of arrest. Mr. Unwala submitted that the petitioner was arrested on 6th July 2022 and the order granting remand came to be passed on 22nd July 2022 by the learned Sessions Judge, which is clearly beyond the initial period of 15 days. According to Mr. Unwala, the petitioner - accused cannot be remanded to police custody after expiry of the period of 15 days from the date of arrest. He further submitted that the police custody can only be given for initial period of 15 days and beyond that period, the custody can only be a judicial custody. According to Mr. Unwala, the learned Sessions Judge could not have passed an order granting remand,