2026:CGHC:12762 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 1519 of 2026 Aman Kumar Agrawal S/o Shri Pradeep Kumar Agrawal, Aged About 32 Years R/o Phase I, Plot No. 10, Magneto Signature Homes, Behind Magneto Mall, Labhandi, Raipur (C.G.)

... Applicant versus Union of India Through Directorate General Of Gst Intelligence, Zonal Unit Raipur (C.G.)

... Non-applicant For Applicant : Mr. Prafull N. Bharat, Senior Advocate assisted by Mr. Harshal Chouhan, Advocate For Non-applicant/UOI : Mr. Maneesh Sharma, Advocate Hon'ble Shri Ramesh Sinha , Chief Justice

Order on Board

17.03.2026

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. AD2212250057378B, dated 20.12.2025, File No. DGGI/INV/GST/2955/2025-GR.VI, by DGGI Zonal Unit Raipur, District – Raipur (C.G.) for the offence punishable under Sections

31(1), 35, 132 (1)(b) of CGST Act, 2017.

RAHUL

2. The case of the prosecution, in brief, is that the applicant/accused DEWANGAN Digitally has committed an offence of fraudulently availing Input Tax Credit signed by RAHUL DEWANGAN by issui