Harish Wadhwani vs. Directorate General Of Goods And Service Tax Intelligence/Dggi
Held
The Court granted bail to the applicant, considering that a complaint has been filed, the applicant has no criminal antecedents, and has been in jail for a significant period. The Court noted that the conclusion of the trial is likely to take time.
Facts
The applicant was arrested for allegedly fraudulently availing and utilizing Input Tax Credit (ITC) of over Rs. 6.92 crore without actual supply of goods, using invoices from fake firms. He is accused of not cooperating with the investigation and failing to comply with summons.
Key Issues
Whether the applicant is entitled to regular bail considering the allegations of fraudulent ITC availment and non-cooperation with the investigation.
Sections Cited
Section 132(1)(c), Section 70, Section 132(5), Section 138
AI-generated summary — verify with the full judgment below
1
CGHC010272322026
2026:CGHC:38401
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 6572 of 2026 Harish Wadhwani S/o Shri Roopchand Wadhwani Aged About 44 Years R/o Villa No. 196, Sapphire Greens, Vidhansabha Road, Raipur, Chhattisgarh.
... Applicant versus Directorate General Of Goods And Service Tax Intelligence/dggi, Regional Unit, Raipur, Through Abhish Singh Parihar, Senior Intelligence Officer, Dggi, Zonal Unit, Raipur Chhattisgarh.
... Non-Applicant For Applicant : Shri Manoj Paranjpe, Sr. Advocate with Shri Siddharth Dubey & Shri Anmol Varma, Advocates. For Non-Applicant : Shri Manish Sharma, Sr. Standing Counsel. Hon'ble Shri
Ramesh Sinha
, Chief Justice
Order on Board 31/08/2026
This is the first bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail to the applicant who has been arrested in connection with Crime No.DGGI/INV/GST/111/2026-Gr-VI, dated 18.1.2025 KRISHNA KUMAR BARVE KRISHNA
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