Section 132 of the CGST Act, 2017 —–Bail —Remand - The petitioner challenged the order dated 22nd July 2022 passed by the learned Sessions Judge, Jamnagar, whereby, the Criminal Revision Application came to be partly allowed by quashing and setting aside the order dated 6th July 2022. The petitioner is facing the criminal prosecution for the offences punishable under Section 132(1)(c) of the Act. It is alleged that the petitioner in connivance with other co-accused, have operated the bogus firm and credited bogus invoices / bills to the extent of Rs.74,07,63,818/- and thereby, has caused loss to the government treasury to the extent of Rs.11,29,97,870/-. The petitioner was arrested on 6th July 2022. The respondent sought remand for 14 days but vide order dated 6th July 2022, the said application was rejected. The respondent by way of Criminal Revision Application challenged the order. But vide order dated 22nd July 2022, the court partly allowed the said Criminal Revision Application by granting seven days remand of the petitioner. The court observed that the Investigating Officer is empowered with the provisions of law to investigate thoroughly. Thorough investigation is the base on which the superstructure of the entire criminal jurisprudence exists. The entire criminal trial depends on a material evidence collected during the course of investigation. Statutory right of the Investigating Agency to investigate the matter, therefore, cannot be taken away if the said right is exercised with due diligence. The order passed by the learned Sessions Judge, Jamnagar granting seven days remand cannot be said to be illegal and is hereby upheld and thereby, does not require to be interred with.

Held that:- The Hon’ble High Court dismissed the present Special Criminal Application.