Digitally signed by AMIT PATEL 1

2026:CGHC:17871 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRCA No. 353 of 2026 Rohan Tanna S/o Shri Vipin Tanna Aged About 31 Years R/o Vallabh Colony, Ward No. 50 Shaheed Pankaj Vikram Ward, District- Raipur, Chhattisgarh.

--- Applicant versus Union Of India Through Senior Intelligence Officer, Director General Of Goods And Services Tax Intelligence, Raipur Zonal Unit, 4th Floor, Rio Complex, Near Fruit Market, Lalpur, Dhamtari Road, District- Raipur, Chhattisgarh.

--- Respondent MCRCA No. 368 of 2026 Chandrasekhar Chandrakar, S/o Krishn Kumar Chandrakar, Aged About 36 Years R/o MIG 2/122 Hb Colony Kumhari Ward No. 14 Kumhari Durg (C.G.)

490042 ---Applicant Versus Directorate General Of Goods And Service Tax Intelligence (DGGI) Raipur Zonal Unit, 4th Floor, Rio Complex Near, Fruit Lalpur, Dhamtari Road, Raipur

492001 ... Respondent (Cause Title taken from Case Information System)

For Applicants : Mr. Harshwardhan Parganiha, Advocate in MCRCA No. 353 of 2026 and Mr. Palash Soni along with Mr. Vikalp Sharma, Advocates.

For Respondent : Mr. Maneesh Sharma, Advocate.

Hon'ble Mr. Ramesh Sinha, Chief Justice

Order on Board

20.04.2026

1. These are the first bail