Chandan Gupta vs. Directorate General Of Goods And Service Tax Intelligence / Dggi
Held
The Court granted bail, considering that the investigation was complete, the complaint filed, and the case relied on documentary evidence already in custody. The applicant's period of custody and the likely duration of the trial were also factors.
Facts
The applicant was arrested for allegedly being the mastermind of an Input Tax Credit (ITC) fraud, involving fake invoices and substantial loss to the government. The prosecution alleged the applicant facilitated fake ITC of approximately ₹17.18 crore and passed on fake ITC of about ₹10.82 crore.
Key Issues
Whether the applicant's continued pre-trial detention is warranted given the stage of investigation and the nature of evidence.
Sections Cited
Section 132
AI-generated summary — verify with the full judgment below
1
CGHC010239802026
2026:CGHC:32670
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 5936 of 2026 1 - Chandan Gupta S/o Shri Naresh Gupta Aged About 31 Years R/o Bhatagaon, Raipur, District- Raipur (C.G.)
... Applicant(s) versus 1 - Directorate General of Goods And Service Tax Intelligence / DGGI Regional Unit, Raipur, Through Ajit Kumar Singh Senior Intelligence Officer, D G G I Zonal Unit, Raipur, District- Raipur (C.G.)
... Respondent(s) For Applicant(s) : Shri Manoj Paranjpe, Sr. Advocate with Shri Arpan Verma, Advocate For Respondent(s) : Shri Maneesh Sharma, Advocate
Hon'ble Mr. Ramesh Sinha, Chief Justice Order on Board 29.07.2026
This is the first bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking grant of RUCHI YADAV RUCHI YADAV
2 regular bail to the applicant, who is in judicial custody in connection with Crime No. AD220126006503S registered at Police Station- General of Goods and Service Tax Intelligence/DGGI, Regional Unit, Raipur for the offence
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