JUDGMENT

Arvind Singh Sangwan, J. - Prayer in this petition filed under Section 439 of the Code of Criminal Procedure (in short 'Cr.P.C.') is for grant of regular bail to the petitioner for offence under Section 132(1)(b) and 132(1)(c) punishable under Clause L(i) of Section 132(1) of the Central Goods and Services Tax, 2017 (in short 'the CGST, 2017) in File No.GEXCOM/AE/FU/87/2020-AE-CGST-DIV-PNP-COMMRTEPANCHKULA.

2. Learned senior counsel for the petitioner has argued that the accounts of the firms of the petitioner was verified by GST Officers from time to time and as per the statement dated 12.02.2020, on verification of the copies of various Goods & Services Tax Returns (G.S.T.R.), Re-conciliation of Input Tax Credit Claim, nothing was found suspicious. The authorities again, searched the premises of the petitioner under Section 67 of the CGST, 2017 and the Assistant Commissioner, G.S.T. Division Gandhi Mandi, Panipat vide letter dated 14.10.2020 informed the Assistant Commissioner, Ghaziabad that eWay bill and transport documents were found to be in order. Later on, again surprise visit was made at the premises of the petitioner which according to the learned senior counsel fo