In an anticipatory bail application filed before the Chhattisgarh High Court under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), due to apprehension of arrest for offences punishable under Sections 67 and 132 of the Central Goods and Services Tax Act, 2017 (CGST), a Bench of Chief Justice Ramesh Sinha granted anticipatory bail to the applicant.
On 12-09-2025, CGST Department Officers conducted a search under Section 67 of the CGST Act at the applicant’s office on the allegation that he was involved in creating bogus firms and facilitating fake e-way bills. During the search, the applicant, along with his staff, was subjected to coercive questioning. Rs. 2,48,000/- was recovered from the applicant’s premises, and a separate recovery of cash and gold was also unfairly connected to the applicant.
Thereafter, even though the applicant sought time to join the investigation due to medical reasons, the Department issued various summons. Due to the manner of the search and the repeated summons, the applicant approached the Sessions Court for anticipatory bail, but his application was rejected. A fresh summons was issued to the applicant and his wife, which prompted the present application.
The applicant submitted that the case against him was intended to falsely implicate him, as he was merely discharging his professional duties as a freelance accountant and did not facilitate GST registrations based on forged documents, as GST registration is an entirely system-driven process.
The Court noted that the allegations against the appellant were based on documentary and digital evidence in the custody of the investigating agency following the search conducted under Section 67 of the CGST Act. It was noted that since the maximum punishment prescribed for the alleged offence under Section 132 of the CGST Act was only 5 years, the offence was not heinous or violent and hence, did not warrant pre-trial incarceration.
The Court held that the investigation would take some time and that the applicant’s continued liberty, subject to conditions, would not pose any risk of absconding or tampering with evidence, since the relevant data had already been seized. Thus, having regard to the circumstances of the case, the Court granted anticipatory bail to the applicant.
The anticipatory bail of the applicant was subjected to the condition that he would not make any inducement, threat or promise to any person related to the case, that his acts should not be prejudicial to the investigation, that he must appear before the GST authority on each date, that the he along with his surety must submit their Aadhar cards, and that he must not be involved in any offence of similar nature.
Appearances:
For Applicant – Mr. Palash Soni, Mr. Vikalp Sharma, Mr. Prashant Dansena
For Respondent – Mr. U.K.S. Chandel
