N.S. SHEKHAWAT J. ORAL

1. Reply by way of an affidavit of Deputy Superintendent of Police, Rohtak, has been filed on behalf of the respondent-State and the same is taken on record.

2. The petitioner has filed the instant petition under Section 439 of the Cr.P.C. with a prayer to grant regular bail in case FIR No.4 dated 06.01.2019 registered under Sections 406, 420, 467, 468, 471 of IPC and Section 132(1)(B)(C) of HGST Act, 2017, at Police Station Arya Nagar Rohtak, District Rohtak.

3. As per the prosecution, the FIR in the present case was got registered by the Excise and Taxation Officer by alleging that the petitioner is creating false and bogus companies for extracting GST amount from the public. It was further alleged that he was issuing fake bills and had not deposited various amounts in the GST Department and caused a loss of Rs.10,233,769/- to the Department.

4. Learned counsel for the petitioner contends that the petitioner has not been named in the present case nor any specific role has been assigned to him. As per the case of the prosecution, the only role attributed to the present petitioner is that he had got registered the firm namely M/s Vishal Industries, after obtainin