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 b