IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SANDEEP N. BHATT st ON THE 21 OF JANUARY, 2026 MISC. CRIMINAL CASE No. 58256 of 2025 SHIVAM SADHWANI Versus UNION OF INDIA AND OTHERS Appearance:

Shri Nitin Agrawal - Advocate for the applicant.

Shri Ganjendra Singh - Advocate for the respondents.

ORDER This is second bail application filed by the applicant under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023 for grant of regular bail relating to FIR/Crime No.1056/2025 - DGGI registered at the Police Station: Directorate General of GST Intelligence through Senior Intelligence Officer, Jabalpur for the offences punishable under Sections 132 (1) (a) - (d) of the CGST Act, 2017 read with Section 69 of the CGST Act, 2017. The applicant is in detention since 14.10.2025. The first application of the applicant was dismissed as withdrawn with the liberty to revive his prayer immediately after filing of the charge-sheet.

2. As per prosecution story, the applicant is engaged in the work of filing of GST return as accountant, doing accounting work for various clients on regular basis. The applicant is having firms both at Narsinghpur as well as Jabalpur. The a