ORDER :

1. The petitioner is before this Court, assailing the order dated 21.10.2022, passed by the High Court of Judicature at Rajasthan, Bench at Jaipur in S.B. Criminal Miscellaneous Bail Application No.12475 of 2022. Through the said order the High Court has dismissed the application filed by the petitioner hereunder under Section 439 of Code of Criminal Procedure¹[For short “Cr.P.C.”] seeking bail in the proceedings for the offence alleged against him under Section 132(1)(a),(h),(k) and (l) read with Section 132(5) of the Central Goods and Services Tax Act, 2017²[For short “GST”].

2. Heard Shri Mukul Rohatgi, Shri C.S. Vaidyanathan, Shri Maninder Singh learned senior counsel for the petitioner and Shri Balbir Singh learned Additional Solicitor General for the respondent. In that light, we have perused the petition papers as also the counter affidavit filed on behalf of the respondent.

3. The gist of the allegations against the petitioner in the prosecution initiated against him is that the petitioner had clandestinely transported raw unmanufactured tobacco brought from Gujarat by 7 trucks weighing 90,520 kgs. It is alleged that raw tobacco was cleared in the name of M/s Maa Ambey