. Affidavit of service filed in Court today is taken on record.

This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).

Through the medium of this writ petition, the petitioner has sought following reliefs:

Heard Mr. Bibhal Nandi Majumder, learned Senior Counsel for the petitioners and Mr. Bidyut Majumder, learned Deputy SGI for the Union of India and the GST Department.

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Standing Counsel, who appears for State-respondents.

1. This first anticipatory bail application under Section 482 of the Bhartiya Nagarik Suraksha Sanhita, 2023 has been filed by the applicant, who is apprehending his arrest in connection with Case No. Arr.03/2025 registered at Police Station – Deputy Commissioner, State Tax, BIU, Nawa Raipur Division, District- Raipur C.G for the offences punishable under Sections 132 Sub-Section (1) Clause (a) read with Section 132 Sub-Section (5) of Chhattisgarh Goods and Service Tax Act, 2017.

. This writ petition has been filed against an adjudication order dated February 24, 2025 passed under Section 74 of the Central Goods and Services Act, 2017/ West Bengal Goods and Service Tax Act, 2017 (hereafter the said Act of 2017).

District Health Society, Aligarh, Uttar Pradesh

District Health Society, Ghaziabad, Uttar Pradesh

Seamen's Provident Fund Organisation, Mumbai, Maharashtra

District Health Society, Ghaziabad, Uttar Pradesh

Export Inspection Council Of India, Mumbai, Mahrashtra