2026:CGHC:12763 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 1975 of 2026 Vikram Mandhani S/o Late Rajesh Mandhani Aged About 28 Years R/o Block C-2, Flat No. 102, Golden Tower, Amlidih, Raipur, District Raipur C.G.

... Applicant versus Union of India Through The Senior Intelligence Officer, Directorate General Of G.S.T. Intelligence (D G G I), Zonal Unit, Raipur, District Raipur C.G.

... Non-applicant For Applicant : Mr. Virat Verma, 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, Department- DGGI Zonal Unit Raipur, District – Raipur (C.G.), Police Station- Directorate General of Intelligence GST, Raipur, District- Raipur (C.G.) for the offence punishable under Sections 31(1), 35, 132 (1)(b) of CGST RAHUL DEWANGAN Act, 2017.

Digitally signed by RAHUL DEWANGAN

2. The case of the prosecution, in brief, is that the applicant has committed an offence by issuing fake