Rohan Tanna vs. Directorate General Of Goods And Services Tax Intelligence
Held
The Court granted bail to the applicant, considering the completion of investigation, filing of the supplementary complaint, the applicant's prolonged custody, and the likelihood of a lengthy trial. The Court noted that a co-accused had also been granted bail.
Facts
The applicant was arrested for alleged wrongful availment and passing of Input Tax Credit (ITC) without actual supply of goods, causing loss to the government. The prosecution claims the applicant operated bank accounts and transferred funds on his instructions, while the applicant denies involvement and claims no controlling role in the firm.
Key Issues
Whether the applicant is entitled to bail given the completion of investigation and prolonged custody, and whether the allegations warrant continued detention.
Sections Cited
Section 132(1)(b), Section 132(1)(C), Section 132(1)(f), Section 132(1)(i), Section 67(2)
AI-generated summary — verify with the full judgment below
1
CGHC010281042026
2026:CGHC:37432
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 6734 of 2026 Rohan Tanna S/o Shri Vipin Tanna Aged About 31 Years R/o House No. 25, Vallabh Colony, Ward No. 50, Shaheed Pankaj Vikram Ward Raipur, Chhattisgarh- 492001 (Currently Under Judicial Custody At Central Jail, Raipur, (C.G.) ... Applicant
versus Directorate General Of Goods And Services Tax Intelligence, Raipur Zonal Unit, Through Senior Intelligence Officer, 4th Floor, R I O Complex, Lalpur, Dhamtari Road, Raipur, Chhattisgarh ... Non-Applicant
For Applicant : Mr. Harshwardhan Parganiha, Advocate. For Non-Applicant : Mr. Maneesh Sharma, Advocate. Hon'ble Mr. Ramesh Sinha, Chief Justice Order on Board 20.08.2026
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. AD220126006503S registered
The judgment continues below.
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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.