Adeshwar Chauradiya vs. State Of Chhattisgarh

MCRC/7427/2026HC ChhattisgarhGSTCNR CGHC01030600202614 September 2026Bench: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY4 pages
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Held

The Court granted regular bail to the applicant, considering the time spent in jail, the filing of the charge-sheet, and similar bail orders from the Supreme Court and a co-ordinate bench.

Facts

The applicant, proprietor of a trading firm, is accused of creating bogus firms to facilitate Input Tax Credit (ITC) transfer and claiming ITC of Rs. 8.22 crores without actual goods, causing revenue loss. The investigation is pending.

Key Issues

Whether the applicant is entitled to regular bail considering the nature of economic offenses and pending investigation.

Sections Cited

Section 132(1)(b), Section 132(1)(c), Section 132(1)(प)

AI-generated summary — verify with the full judgment below

1

CGHC010306002026

2026:CGHC:40194

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 7427 of 2026 Adeshwar Chauradiya S/o Shri Prem Chauradiya Aged About 29 Years H.No. 143, Near Dena Bank Kamthi Line, Ward No. 26, Rajnandgaon (C.G.)

... Applicant(s) versus State Of Chhattisgarh Through Deputy Commissioner Of State Tax, Department Of G S T, C B D Bhawan, Sector- 21 Nava Raipur, Atal Nagar, (C.G.) (Wrongly Mentioned As Goods And Service Tax Intelligence Directorate, Zonal Unit Raipur (C.G.) In Bail Rejection Order Dated 27-07-2026)

... Non-applicant(s) For Applicant : Mr. Vivek Chopda, Advocate. For Non-applicant/State : Mr. Dharmesh Shrivastava, Dy. Adv. Gen. Hon'ble Mr. Rakesh Mohan Pandey, Judge Order on Board 15.09.2026

1.

This is the first bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’) for grant of regular bail to the applicant who has been arrested in connection with Crime No. 04/2026 registered at Police Station – KUNAL DEWANGAN KUNAL DEWANGAN

2 Deputy Commissioner Sta

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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.