VAIBHAV v. Union Of India Through Director General Of Intelligence Bilaspur, Regional Unit

: Ms. Fouzia Mirza, Senior Advocate along with Mr. Navin Shukla. Advocate. For Non-applicant/GST : Mr. Maneesh Sharma, Union Of India. Hon'ble Mr. Ramesh Sinha, Chief Justice Order on Board

08.12.2025

1. This is the first bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 for grant of regular bail to the applicant who has been arrested in connection with Crime No. 783/2025 registered at Police Station – Director General of 2 GST Intelligence, Raipur Regional Unit, Tahsil & District Raipur (C.G.) for the offences punishable under Section 132(1)(b), 132(1) (c), 132(1)(f) of the Chhattisgarh GST Act 2017 r/w Section 16, 122(1)(ii), 122(1)(vii), 122(1)(xvii), 122(1A), 135, 137, 155 of the Chhattisgarh GST Act, 2017.

2. The prosecution in brief is that a complaint was made against the applicant, who is the Director of M/s Indium Metals Allay Limited having 22AAHCI1545C125. That the applicant has been involved in the Private GSTIN No creation of bogus firms and he further has used such firms for availing fake input tax credit of GST and without any receipt of the goods, the applicant was issuing fake invoices and fake E-way Bills of the Aluminum ingots and other products of Aluminum through the fake and bogus firm without supply of goods and thereby passing on the fake input Tax Credit of GST from bogus firms to various other firms and companies including his own company M/s Indium Metals Alloy Private Limited without any supply of the goods. And hence the applicant has wrongfully availed and utilized the fake input tax credit without any receipt of goods from the Self Created bogus firms to set-off their out world GST liability of his firm. On the basis of the information received and recorded by Officer of Director General of GST Intelligence, Raipur Regional Unit, during the preliminary investigation it appeared that bogus firms were created by the applicant to wrongfully avail the input tax credit and has obtained fake input tax credit of Rs. 5,28,79,620/- for himself and Rs. 3 17,98,24,996/- for the fake firms created by him during the financial year 2023-2024 to 2025-2026 (till June). On the basis of the aforesaid information the complaint against the present applicant was filed and the matter was taken under investigation. On the basis of the above transaction details offence has been registered under crime No. 783/2025 offence U/s 132(1)(b), 132(1)(c), 132(1)(f) of the Chhattisgarh GST Act 2017 r/w Section 16, 122(1)(ii), 122(1)(vii), 122(1)(xvil), 122(14) 135, 137, 155 of the Chhattisgarh GST Act 2017 against the present applicant

3. The applicant is innocent and has been falsely implicated in the present case under the CGST Act, 2017. He further submits that the charge sheet filed before the learned Court clearly shows that the applicant has not committed any overt act; that the applicant had only business dealings with the concerned firms, and all transactions were carried out after obtaining a valid GST number and other requisite details; that the allegations of illegally availing ITC are false and fabricated, as the applicant’s firm has complied with all GST requirements and the transactions are duly reflected on the GST Portal in Forms 2A, 2B and other relevant records, showing no infirmity in the business dealings; that the allegation regarding bogus E-way Bills is misconceived because E-way Bills are generated only after online verification, and thereafter movement and delivery of goods is handled by third-party transporters, which the GST authorities failed to verify during investigation; that the applicant has neither created any bogus or 4 fake firms nor has he wrongfully availed or passed on any input tax credit; that the applicant has duly maintained GSTR-3B forms for all transactions, copies of which are filed as Annexure A-3; that no illegal profit has been seized from the applicant and no concrete evidence has been produced to establish any nexus with the alleged offence; that the arrest of the applicant is wholly illegal as mandatory procedures under the Act, Rules and Bharatiya Nagarik Suraksha Sanhita, 2023 have not been followed, and the arrest is premature; that proceedings under the GST Act are summons-triable under Section 134 and must comply with Chapter XIX Part-B CrPC, which has been violated, as the procedure under Chapter XV ought to have been followed; that the investigation is still underway and further inquiry is required, and therefore, without sufficient material, it would be unjust to keep the applicant incarcerated; that economic offences must be proved beyond reasonable doubt and mere allegations of false invoices cannot render the applicant culpable; that the allegation of false ITC invoices is baseless as no supporting material has been collected against the applicant and applicant is in jail since

08.08.2025, therefore, he prays for grant of regular bail to the applicant.

4. On the other hand, the learned counsel appearing for the non- applicant opposed the bail application of the present applicant but could not dispute the fact that the complaint has been filed against the applicant.

6. 5 I have heard learned counsel for the parties and perused the case diary. Taking into consideration the facts and circumstances of the case, and further the fact that the complaint has already been filed against the applicant/accused, and that the applicant has been in jail since 08.08.2025, with the conclusion of the trial likely to take some more time, this Court is of the view that the present applicant is entitled to be released on bail in this case. Accordingly, the bail application filed on behalf of the applicant – Ishak Shah, is allowed.

7. If the applicant, Ishak Shah, furnishes a personal bond in the sum of Rs.1,00,000/- with one solvent surety to the satisfaction of the concerned Court, he be released on bail involved in Crime No. 783 /2025 registered at Police Station – Director General of GST Intelligence, Raipur Regional Unit, Tahsil & District Raipur (C.G.) for the offences punishable under Section 132(1)(b), 132(1)(c), 132(1)(f) of the Chhattisgarh GST Act 2017 r/w Section 16, 122(1) (ii), 122(1)(vii), 122(1)(xvii), 122(1A), 135, 137, 155 of the Chhattisgarh GST Act, 2017. Order shall be in force till disposal of the case. - vaibhav Sd/- (Ramesh Sinha) Chief Justice