Hon'ble Manoj Bajaj,J.

1. Applicant-Shah Mohammad Rana has filed this application under Section 439 Code of Criminal Procedure for grant of regular bail, during the pendency of trial in C.C. No. 3408/2024-25; titled Directorate General of Goods & Services Tax Intelligence, Zonal Unit, Meerut vs. Shri Shah Mohammad Rana and another, under Sections 132(1)(a) and 132(1)(i) Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act, 2017), DGGI/MEZU, Meerut. The applicant is in custody since his arrest on 05.12.2024.

2. The above complaint has been filed by Directorate General of Goods & Services Tax Intelligence, Zonal Unit, Meerut (hereinafter referred to as "DGGI Meerut") through Mr. Gaurav Kumar, Senior Intelligence Officer, DGGI, Meerut Zonal Unit, wherein it is alleged that an intelligence information was gathered from the reliable sources that M/s Rana Steels India Private Limited (GSTIN: 09AABCK3122F1ZY) registered with GST department since 1st July, 2017 is engaged in evasion of GST by supplying goods without invoices and e-way bills. This activity is being facilitated by group of persons called ("passers"), who ensured clearance of goods from factory gate to