GOURI MUDALIAR Digitally signed 2026:CGHC:15137 by GOURI MUDALIAR Date: 2026.04.02 16:52:19 +0530 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 1482 of 2026 Anil Singh S/o Late Shri Lallan Singh Aged About 52 Years R/o Maharana Pratap Nagar, Tifra, District - Bilaspur, Chhattisgarh.

... Applicant versus Union Of India Through DGGI (Directorate General Of GST Intelligence), Zonal Unit, Raipur, Chhattisgarh.

... Respondent For Applicant : Shri Prafull Bharat, Sr. Advocate with Shri Manish Nigam, Advocate.

For Respondent : Shri Maneesh Sharma, Advocate.

Hon'ble Shri Ramesh Sinha , Chief Justice

Order on Board

01/04/2026

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. AD220126005154U, Police Station DGGI, Raipur, District Raipur (C.G.) for the offence punishable under Sections

132 (1) (c) and (f) of the Goods and Services Tax (GST) Act.

2. The case of the prosecution, in brief, is that the investigation originated from a firm named M/s Ramdoot Enterprises (Mirzapur, UP), which was found to be procuring goods from non-existent or su