Dhirendra Singh vs. Office Of The Principal Commissioner
Held
The Court held that due to the serious allegations, substantial amount involved, and the ongoing investigation, custodial interrogation of the applicant cannot be ruled out. Therefore, the applicant is not entitled to anticipatory bail.
Facts
The applicant, a director of a company, is seeking anticipatory bail in a GST evasion case involving approximately Rs. 17.13 Crores of inadmissible Input Tax Credit. The company allegedly used invoices from non-existent entities, and a co-director has already been arrested.
Key Issues
Whether the applicant is entitled to anticipatory bail given the serious allegations of GST evasion and the ongoing investigation, and the necessity of custodial interrogation.
Sections Cited
Section 132(1)(c), Section 70
AI-generated summary — verify with the full judgment below
1
CGHC010278912026
2026:CGHC:33237
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRCA No. 1235 of 2026 Dhirendra Singh S/o Shri Dharm Raj Singh Aged About 48 Years R/o Jawahar Park, Kotar Kala, Ward No. 06, Kotwali Sidhi, District- Sidhi, Madhya Pradesh 486661
...Applicant
versus Office Of The Principal Commissioner Central Gst And Central Excise, Gst Bhawan, Dhamtari Road, Tikrapara, Through Harpreet Singh Sandhu, Superintendent, Raipur (C.G.) ...Non-applicant
For Applicant : Mr. Anmol Verma, Advocate. For respondent : Mr. Maneesh Sharma, Advocate. Hon'ble
Mr. Ramesh Sinha, Chief Justice
Order on Board 31.07.2026
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 Complaint Case No. 163/PREV/GST/2025-2026 registered at Police Station - Office of the Principal Commissioner Central GST VAIBHAV SINGH VAIBHAV SINGH Date: 2026.08.03
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