Anil Singh Vs Union of India (Chhattisgarh High Court)
The Chhattisgarh High Court considered a first bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) by an accused arrested in connection with alleged offences under Sections 132(1)(c) and (f) of the Goods and Services Tax Act. The prosecution case arose from an investigation involving a firm that was allegedly procuring goods from non-existent or suspended entities. The applicant, stated to be operating two firms, was accused of facilitating bogus billing and availing Input Tax Credit (ITC) without actual movement or delivery of goods.
The applicant contended that he was falsely implicated and that no incriminating material or bogus invoices were recovered from him. It was submitted that the case was primarily based on third-party records rather than direct evidence. The applicant further argued that the investigation was substantially complete, with statements recorded and searches conducted, and that continued custody was unnecessary. It was also submitted that the allegations regarding non-movement of goods were matters for trial, and no proper tax determination under Sections 73 and 74 of the GST Act had been carried out. The applicant emphasized that he had been in custody since 16 January 2026, was a permanent resident, and was willing to comply with bail conditions.
