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 Service Tax, 2017.

2. The case of the prosecution, in brief, is that the non-applicant, the accused/ applicant has taken Input Tax Credit to the tune of Rs.11,44,00,000/- (Rupees Eleven Crores Forty Four Lakhs Only) without supply of goods, reason being the 4/four Firms i.e. M/s. Aksha Trading, M/s. M.K. Enterprises, M/s. Dishankar Trading and M/s. Giridhar Gopal Impex Pvt. Ltd. as per the departmental inquiry do not carry on any business and have not supplied any goods in Raipur, and the prosecution/non-applicant, that as per the statement of the accused/applicant entire work of the Proprietorship M/s. Vijay Laxmi Trade Company is overseen by the accused and it is lastly alleged by the prosecution/non-applicant that under the aegis of the accused/applicant fraudulent transactions with the aforesaid firms have been shown and input tax credit to the tune of Rs. 11.44 crores have been availed fraudulently.as per non-applicant/prosecution accused/applicant has committed an offence under clause (c) of the sub section (1) of Section 132 of the CGST Act, 2017 read with sub-section (5) of Section 132 of the CGST Act, 2017. The summon dated 30/10/2025 issued to the applicant/accused, he was asked to tender oral evidence and furnish documentary evidence(s) pertaining to M/s. Aksha Trading, M/s. M.K. Enterprises, M/s. Dishankar Trading and M/s. Giridhar Gopal Impex Pvt. Ltd. The documentary evidence(s) required by the summon dated 30/10/2025 were furnished vide email(s) dated 03/11/2025. That copy of summon dated 30/10/2025 and email(s) dated 03/11/2025 furnishing document(s) required by aforesaid summon dated 30/10/2025 are collectively annexed to the present petition. The documentary(s) evidences inter-alia furnished vide email(s) dated 03/11/2025 were subject e-way bill(s), invoice(s), bank statement(s) and Master XL sheet containing requisite detail(s) of transaction (with the aforesaid four companies) such as unique transaction reference (UTR) etc. The date of summon is wrongly mentioned as 30.09.2025 instead of 30/10/2025 in email(s) dated 03/11/2025 which furnished/supplied document(s) in response to summon(s) dated 30/10/2025. That Writ Petition (Tax) bearing No. 6/2026 was preferred by the Proprietor of the Firm in question (M/S Vijay Laxmi Trade Company) before this Hon'ble High Court which is sub-judice before this Hon'ble Court. The aforesaid petition poses challenge to the adverse steps taken by the non-applicants against the proprietorship firm specifically in nature of bank account attachment and creation of negative balance in the electronic credit ledger/negatively blocking electronic credit ledger. That, a copy of the aforesaid writ petition without annexures is being annexed to the present application as the facts stated therein precisely reflec