Judgment
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 Digitally signed by KUNAL DEWANGAN
2 Deputy Commissioner State Tax, GST Department, CBD- Bhawan, Sector -21, Naya Raipur, Atal Nagar (C.G.) for the offences punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(प) of GST Act, 2017.
2. Brief facts, as per the case of prosecution, during investigation, it was found that the applicant, being the proprietor of M/s Aadeshwar Trade Link, had allegedly created a network of bogus/non-existent firms with an intention to facilitate the transfer of Input Tax Credit (ITC) to other businesses. It is further alleged that the applicant claimed and availed ITC of approximately Rs. 8.22 crores without actual receipt of goods and failed to produce any document to establish the genuineness of the said ITC. The invoices/bills issued by the applicant to the recipients reflected tax liability of more than Rs. 11.36 crores, whereas the disputed ITC exceeds Rs. 8.22 crores, thereby causing substantial loss of revenue to the Government. It is further alleged that the applicant committed an economic offence and did not cooperate with the investigation, which is still pending.
3. Learned counsel for the applicant submits that the applicant is the proprietor of M/s Aadeshwar Trade Link and is in jail since 23.06.2026. He further submits that the offences under the CGST Act are compoundable under Section 138 of the Act, 2006. He would further contend that the Hon’ble Supreme Court, in similar matters relating to economic offences, has granted bail to the accused considering the nature of the allegations and the circumstances of the respective cases. He further submits that a co-
3 ordinate Bench of this Court has granted regular bail in identical case to a co-accused in MCRC No. 6572/2026 vide order dated 31.08.2026. He also submits that the investigation is primarily based on documentary evidence, which is already in the custody of the prosecution and therefore, there is no possibility of tampering with the evidence. Accordingly, he prays for grant of regular bail to the applicant.
4. On the other hand, learned State counsel opposes the prayer for grant of bail and submits that the applicant, being the proprietor of M/s Aadeshwar Trade Link, created a network of bogus/non- existent firms and fraudulently claimed and availed ITC of approximately Rs. 8.22 crores without actual receipt of goods, causing substantial loss of revenue to the Government. He further submits that the investigation is still pending and the applicant has not cooperated with the same. Therefore, looking to the nature and gravity of the economic offence, he prays for rejection of the bail application 5. I have heard learned counsel for the parties and perused the case- diary and material available on record.
6. Considering the facts and circumstances of the case, nature of the allegations, the fact that the applicant is in jail since 23.06.2026 and that the investigation has culminated in filing of the charge-sheet, coupled with the fact that the Hon’ble Supreme Court has granted bail in similar matters and a co-ordinate Bench of this Court has also granted bail to an accused in MCRC No. 6572/2026 vide order dated 31.08.2026, I am inclined to grant regular bail to the
4 applicant.
7. Accordingly, the bail application is allowed.
8. If the applicant, Adeshwar Chauradiya, furnishes a personal bond in the sum of Rs. 50,000/- with one solvent surety to the satisfaction of the concerned Court, he be released on bail, involved in Crime No. 04/2026 registered at Police Station –Deputy Commissioner State Tax, GST Department, CBD- Bhawan, Sector -21, Naya Raipur, Atal Nagar (C.G.) for the offences punishable under Sections 132(1)(b), 132(1)(c) and 132(1)(प) of GST Act, 2017.
Order shall be in force till disposal of the case.
- Sd/-
(Rakesh Mohan Pandey)
Judge Kunal