Chandrasekhar Chandrakar vs. Directorate General Of Goods And Service Tax Intelligence (Dggi)
Held
The Court held that the allegations of large-scale GST fraud, involving deep-rooted conspiracies and substantial loss to public funds, warrant a strict approach. The offence under Section 132(1)(b) being non-compoundable further indicates its seriousness.
Facts
The applicants are accused of fraudulently availing and passing on Input Tax Credit (ITC) without actual receipt or supply of goods, causing a significant loss to the government exchequer. Investigations revealed the use of a firm for issuing fake invoices and passing on fraudulent ITC across multiple states.
Key Issues
Whether anticipatory bail should be granted to the applicants accused of serious economic offences involving fraudulent ITC, considering the gravity of the allegations and the non-compoundable nature of certain 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
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.