ORDER :

1. By way of the present petition under Section 439(2) of the Code of Criminal Procedure, 1973, the petitioner State has prayed to quash and set aside the order dated 1.7.2020 passed by the learned Sessions Judge, Surat in Criminal Misc. Application No.3165 of 2020, whereby the learned Session Judge has granted bail to the respondent – original accused for the offences punishable u/s 69, 132(2)(c) and 132(5) of the Central Goods and Services Tax Act.

1.1 As per the case of prosecution, investigation was carried out by the GST Department of Gujarat regarding financial transactions and evasions of GST and further wrongly claiming the input tax credit on the same. It was submitted that during the investigation, it came out that the present respondent accused created number of firms in bogus names at bogus addresses and thereafter, while falsely showing exports of goods by creating forged bills, claiming GST refund in different accounts and total forged billing of Rs. 58,23,32,569/- (Fifty Eight Crore Twenty Three Lakh Thirty Two Thousand Five Hundred and Sixty Nine only) was made from those accounts and thereafter, obtained a false refund in 15 of his forged firms total amountin