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2026 Supreme(Online)(Chh) 9097

IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANTOSH WADHWANI – Appellant
Versus
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE/DGGI – Respondent


2026:CGHC:16706 Digitally signed by VAISHALI NAFR VAISHALI LUCKY LUCKY NAGARIA NAGARIA Date:

2026.04.13

11:17:08 +0530 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

1. 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 offence punishable under Sections 132 (1) (c) of the Central Goods and Servi

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