Harish Wadhwani Vs Directorate General of GST Intelligence (Supreme Court of India)
The case concerned an application for anticipatory bail filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), by an applicant apprehending arrest in connection with proceedings initiated by the Directorate General of GST Intelligence (DGGI) for alleged offences under Sections 69 and 132 of the CGST Act, 2017.
Read Chhattisgarh High Court Judgment in this case: Anticipatory Bail Denied as Alleged GST Offence Was Bailable & Non-Cognizable
The applicant contended that he was the authorised signatory of a business entity and that despite searches conducted at his office, no incriminating material had been recovered. He alleged that he had been repeatedly summoned, subjected to prolonged interrogation, threatened with arrest, and coerced into making deposits. According to him, allegations regarding fraudulent availment of Input Tax Credit (ITC) exceeding ₹5 crore had been raised even before completion of the investigation or adjudication proceedings. He also referred to the arrest of certain business associates and argued that these actions reflected a coercive pattern by the investigating authorities. The applicant further stated that his health had deteriorated during a prolonged search conducted on 22–23 January 2026 and maintained that there was a genuine and imminent apprehension of arrest. He expressed willingness to comply with any conditions imposed by the Court and asserted that there was no likelihood of his absconding.
