Aman Singh vs. Director General Goods And Service Tax Intelligence (Dggi) Raipur Zone Officer
Held
The Court granted bail to the applicant, noting that while allegations of fraudulent ITC were made, conclusive proof of the applicant's proprietorship or criminal intent was lacking at the bail stage. The Court also considered the applicant's period of custody and the progression of the investigation.
Facts
The applicant was arrested for allegedly facilitating fraudulent Input Tax Credit (ITC) availment and passing through M/s Hindustan Corporation. The prosecution claims the applicant directed the firm's establishment and managed financial transactions, while the applicant denies ownership and involvement.
Key Issues
Whether there is sufficient material to establish the applicant's conscious involvement and criminal intent for fraudulent ITC availment, and whether the applicant's continued custody is necessary given the investigation's progress.
Sections Cited
Section 132, Section 70
AI-generated summary — verify with the full judgment below
1
2026:CGHC:23772
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 3019 of 2026 Aman Singh S/o Baccha Singh Aged About 29 Years R/o H.D. 197, Phase-3, Kabir Nagar, Raipur, District Raipur, Chhattisgarh.
... Applicant versus Director General Goods And Service Tax Intelligence (DGGI) Raipur Zone Officer Through Senior Intelligence Officer Office At 4th Floor, Rio Complex, Foot Market Dhamtari Road Raipur, District Raipur, Chhattisgarh.
... Non-applicant For Applicant : Mr. Sanjay Agrawal, Advocate For Non-applicant : Mr. Maneesh Sharma, Advocate Hon'ble Shri
Ramesh Sinha
, Chief Justice
Order on Board 15.06.2026
The applicant has preferred this First Bail Application under Section 483 of The Bharatiya Nagarik Suraksha Sanhita (BNSS) for grant of regular bail, as he has been arrested in connection with Crime No. AD220326002855D, dated 14.03.2026, by DGGI Zonal Unit Raipur, District – Raipur (C.G.) for the offence punishable under Sections 132 of CGST Act, 2017. 2. The case of the prosecution, in brief, is that the respondent/DGGI RAJSHEKHAR SONI Di
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.