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GST Officer’s Second Bail Plea Rejected Due to Active Role in ₹34 Lakh GST Bribery Case

Case Law Details

TaxGuru Citation
2026 taxguru.in 2376
Case Name
Bharat Singh Vs Union of India (Chhattisgarh High Court)
Date of Judgement/Order
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Bharat Singh Vs Union of India (Chhattisgarh High Court)

The Chhattisgarh High Court considered the second bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, by a GST Superintendent arrested in connection with Crime No. RC1242025A0002 registered at A.C.B./C.B.I., Raipur, for offences under Section 61(2) of the BNS and Sections 7 and 7A of the Prevention of Corruption Act, 1988. His earlier bail application had been rejected on merits on 20.05.2025, and the Supreme Court had also dismissed his Special Leave Petition on 04.08.2025.

The prosecution case is that on 28–29.01.2025, the applicant, while posted as Superintendent, CGST, Raipur, conducted a raid at the premises of M/s The World of Beauty. It is alleged that, in conspiracy with co-accused Vinay Rai and one Mishra (identified as Anil Kumar Gupta), he demanded a bribe of ₹34,00,000 to settle GST liability, later reduced to ₹10,00,000. Upon refusal, the complainant approached the CBI on 30.01.2025. After verification, an FIR was registered on 31.01.2025 and a trap was laid the same day. Co-accused Vinay Rai was allegedly caught red-handed accepting ₹5,00,000 as bribe. During investigation, bill books were seized, CCTV footage was recovered, and multiple identification memos were prepared identifying the co-accused. It was further alleged that the applicant removed a hard disk from a Digital Voice Recorder during the raid.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,273

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