1 2025:CGHC:37702 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCRC No. 5246 of 2025 Ajay Singh S/o Sh. Suryabhan Singh Aged About 44 Years R/o Village And Post Hatwa, P.S. Raipur Karchuriyan, Manikwar, District Rewa Madhya Pradesh ... Applicant(s) versus Union Of India Through Dggi, Zonal Unit Raipur Chhattisgarh ... Respondent(s) For Applicant(s) : Mr. Kashif Shakeel, Advocate For Respondent(s) : Mr. Maneesh Sharma, Advocate Hon’ble Shri Ramesh Sinha, Chief Justice Order on Board 31/07/2025 1. The applicant has preferred this First Bail Application under Section 483 of BNSS, 2023 for grant of regular bail, as he has been arrested in connection with Crime No. GST/314/2025/Part-II, registered at Police Station DGGI, Zonal Unit- Raipur (CG) for the offence punishable under Sections 16, 132(1)(c), 132(1)(f) of 2 C.G.S.T. Act, 2017. 2. As per the prosecution case, applicant has utilised fake bills to avail fraudulent Input Tax Credit to the tune of Rs. 16,83,65,155/- causing loss to the govt. exchequer, committing an offence under the provisions of the CGST Act, 2017. 3. It was argued by the counsel for the applicant that the applicant is innocent and has been falsely implicated in this case. He further submits that the quantum and nature of punishment under the GST Act, 2017 is based upon the quantum of tax involved. The prosecution has not even determined the quantum, which can only be decided after assessment and therefore the detention of accused under such situation is completely unwarranted and against his constitutional rights. He also submits that there is no evidence in the complaint which implies any sought of active participation of the applicant in the matter. He later submits that the complaint has been filed and the applicant is in jail since 07.04.2025. Hence, he prays for grant of regular bail to the applicant. 4. Learned counsel for the State/non-applicant would oppose the bail application and submit that the complaint has been filed in the present case before the competent Court, therefore, he is not entitled for grant of bail. 5. I have heard learned counsel for the parties and perused the case diary. 6. Considering the facts and circumstances of the case, the nature of 3 the allegation levelled against the applicant, further the fact that complaint has been filed against the applicant and further investigation is going on , moreover, the applicant is languishing in jail since 07.04.2025 and the charge-sheet/complaint has been filed, the conclusion of the trial is likely to take some time, hence, without commenting anything on merits of the case, I am inclined to grant regular bail to the applicant. Accordingly, the bail application filed on behalf of Applicant – Ajay Singh is allowed. 7. If the applicant – Ajay Singh 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. GST/314/2025/Part-II, registered at Police Station – DGGI, Zonal Unit-Raipur, District- Raipur, (CG) for the offence punishable under Sections 16, 132(1)(c), 132(1)(f) of the Central Goods and Services Tax Act, 2017. Order shall be in force till disposal of the case. Sd/- (Ramesh Sinha) Chief Justice Madhurima