Santosh Wadhwani vs. Directorate General Of Goods And Service Tax Intelligence/Dggi
Held
The Court granted bail to the applicant, considering that the offences under the CGST Act are primarily based on documentary evidence, the investigation appears substantially complete, and the offences are compoundable with a maximum punishment of five years.
Facts
The applicant was arrested for allegedly availing Input Tax Credit (ITC) of Rs. 11.44 crores without supply of goods, through four firms that allegedly do not conduct business. The applicant claims to have cooperated with the investigation and provided documentary evidence.
Key Issues
Whether the applicant is entitled to bail given the nature of the allegations, the stage of investigation, and the fact that the offences are compoundable and primarily based on documentary evidence.
Sections Cited
Section 132, Section 70, Section 75(4), Section 138
AI-generated summary — verify with the full judgment below
1
2026:CGHC:16706
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 2070 of 2026 • Santosh Wadhwani S/o Shri Roopchand Wadhwani Aged About 49 Years R/o Villa- No.194, Sapphire Greens Vidhan Sabha Road Raipur District- Raipur Chhattisgarh,
... Applicant(s) versus • Directorate General of Goods And Service Tax Intelligence/dggi Regional Unit. Raipur Through- Abhish Singh Parihar Senior Intelligence Office, Dggi, Zonal Unit, Raipur, Chhattisgarh
... Respondent(s) (Cause title is taken from Case Information System) For Applicant(s) : Mr. Manoj Paranjpe, Senior Advocate with Mr. Siddhanth Dubey and Mr. Anmol Verma, Advocate. For Respondent(s) : Mr. Maneesh Sharma, Advocate Hon'ble Shri
Ramesh Sinha
, Chief Justice
Order on Board 10/04/2026
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. 158/GST/2025-2026, Police Station DGGI, RZU, Raipur, District Raipur (C.G.) for the offen
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.