Rohan Tanna vs. Union Of INDIA
Held
The Court held that the applicants appear to be key conspirators in a large-scale GST fraud involving significant financial loss to the government. Considering the gravity of economic offences and the available corroborative evidence, anticipatory bail was denied.
Facts
The applicants are accused of fraudulently availing and passing on Input Tax Credit (ITC) worth crores of rupees without actual receipt or supply of goods. Investigations revealed the firm M/s Shrishti Construction was used for issuing fake invoices, with the applicants allegedly playing central roles in its operations and the circulation of these invoices.
Key Issues
The primary issues were whether the applicants were entitled to anticipatory bail given the allegations of large-scale GST fraud and the nature of the offences, particularly concerning the non-compoundable status of Section 132(1)(b) offences.
Sections Cited
Section 35, Section 132(1)(b), Section 132(1)(c), Section 132(1)(f), Section 70, Section 138
AI-generated summary — verify with the full judgment below
1
2026:CGHC:17871
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR MCRCA No. 353 of 2026 Rohan Tanna S/o Shri Vipin Tanna Aged About 31 Years R/o Vallabh Colony, Ward No. 50 Shaheed Pankaj Vikram Ward, District- Raipur, Chhattisgarh.
--- Applicant versus Union Of India Through Senior Intelligence Officer, Director General Of Goods And Services Tax Intelligence, Raipur Zonal Unit, 4th Floor, Rio Complex, Near Fruit Market, Lalpur, Dhamtari Road, District- Raipur, Chhattisgarh.
--- Respondent MCRCA No. 368 of 2026 Chandrasekhar Chandrakar, S/o Krishn Kumar Chandrakar, Aged About 36 Years R/o MIG 2/122 Hb Colony Kumhari Ward No. 14 Kumhari Durg (C.G.) 490042
---Applicant Versus Directorate General Of Goods And Service Tax Intelligence (DGGI) Raipur Zonal Unit, 4th Floor, Rio Complex Near, Fruit Lalpur, Dhamtari Road, Raipur 492001
... Respondent (Cause Title taken from Case Information System) For Applicants : Mr. Harshwardhan Parganih
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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.