Abhishek Pathak Vs State of Chhattisgarh (Chhattisgarh High Court)
Summary: The Chhattisgarh High Court allowed the first bail application filed by Abhishek Pathak under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023, seeking regular bail in connection with Crime No.AD220526005259A of GST/2026, a complaint case of D.G.G.I., Raipur, concerning an alleged offence under Section 69 of the GST Act. The applicant had been in custody since 01.06.2026.
According to the prosecution case recorded in the order, DGGI Raipur had sent a show cause notice to the applicant on 07.02.2025 regarding GST Registration rejection under section 21(A) of GST Act. The applicant did not submit a reply at that stage and instead sent an application stating that his mother was sick and admitted to hospital in Uttar Pradesh, supported by a medical prescription. He subsequently sent a reply in March 2025, but the Superintendent was not satisfied. On 03.04.2025, GST registration-related documents, bank statement, computer and other equipment were seized and an amount of Rs.5,46,00,000/- in the bank was stated to have been “fridged”. The applicant thereafter filed WPC No.3364/2025 before the High Court on 12.06.2025, which remained pending.
The order records that the applicant was arrested on 01.06.2026 pursuant to an arrest warrant under Section 69 of GST. DGGI Raipur obtained transit remand from CJM Shajapur, Uttar Pradesh and produced the applicant before CJM Raipur on 02.06.2026 for regular remand. The applicant remained in jail thereafter. The order further records that the investigation was pending and no charge sheet had been filed.
Learned counsel for the applicant argued that the applicant was innocent and had been falsely implicated on the basis of memorandum statements of accused persons. It was contended that the ingredients of Section 69 of GST Act were not attracted, sufficient material relating to GST and the amount referred to by the prosecution had not been collected, WPC No.3364/2025 remained pending, and the applicant had no criminal antecedents. The State/non-applicant opposed the bail application and submitted that the complaint had already been filed against the applicant.
After hearing the parties and perusing the case diary, the High Court took into consideration that the complaint had already been submitted, the applicant had no criminal antecedents as stated in the bail application, he had remained in jail since 01.06.2026, and conclusion of the trial was likely to take some time. The Court therefore held that the applicant was entitled to be released on bail. It directed that Abhishek Pathak be released upon furnishing a personal bond of Rs.1,00,000/- with one solvent surety to the satisfaction of the concerned Court. The bail order was directed to remain in force till disposal of the case.
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
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.AD220526005259A of GST/2026, Complaint case of D.G.G.I, Raipur (C.G.) for the offence under Section 69 of GST Act.
2. The prosecution case, in brief, is that on 07/02/2025 the concerned DGGI Raipur sent a show cause notice to the applicant for GST Registration rejection under section 21(A) of GST Act issued by Superintendent Range -1, Nivideta Pilik sent on signature of Notice to applicant. The applicant at that time not presenting any part of reply. The applicant sent only one application for mother sick and admitted hospital in U.P. and they have to attend the mother and support the medical prescription. After passing of one month the applicant sent the reply of Notice in the month of March 2025 but Superintendent Range-1, was not satisfied with the reply sent by the applicant. On 03/04/2025 all GST registration and Bank statement and amount and computer and another equipment seized and bank amount 5,46,00,000/- has been fridged by the Superintendent and DGGI Raipur. Thereafter applicant filed WPC before this Court which is registered as WPC No.3364/2025 on 12/06/2025 which is pending before this Court. After fridging all documents and equipment the applicant not filed GST in the year of 2024-25 in the month of March. The DGGI Raipur Range has knowledge in WPC No. 3364/2025 dated 12/06/2025 which is pending before this Court as per knowledge of DGGI Raipur Range sent the arrest warrant under section 69 of GST and the applicant was arrested on 01/06/2026 and DGGI Raipur has filed the Preliminary remand on behalf of CJM Shajapur Uttar Pradesh and getting Transit Remand for applicant and they come with transit remand of the applicant to the CJM Raipur on 02/06/2026 to seek regular remand of applicant and applicant sent to jail and remand date 16/06/2026 granted by CGM Raipur till date. Investigation is pending and no charge sheet has been filed on behalf of applicant. On the basis of such Mukhbir information by the informant the concerned DGGI Raipur registered the case No.AD220526005259A/2026 for an offence punishable u/s 69 of GST Act. Hence the bail application.
3. It has been argued by learned counsel for the applicant that the applicant is innocent and has been falsely implicated in the crime. Only on the basis of memorandum statement of the accused persons, the applicant has been roped in the offence based upon the false and baseless allegation. In the present crime ingredient of section 69 of GST Act would not be attracted against the present applicant. The applicant has filed WPC No.3364/2025 before this Court and which is still pending. The prosecution has not collected the sufficient material regarding GST along with above mentioned amount but the applicant has been falsely implicated in the above crime. The applicant does not have any criminal antecedents. The applicant is in jail since 1.6.2026. Therefore, the applicant may be released on bail.
4. On the other hand, learned counsel appearing for the State/non-applicant would oppose the bail application and submit that the complaint has been filed against the applicant.
5. I have heard learned counsel appearing for the parties and perused the case diary.
6. Taking into consideration the facts and circumstances of the case, and the fact that the complaint has already been submitted against the applicant, the applicant does not have any criminal antecedents, which is mentioned in the bail application, the applicant is in jail since 1.6.2026, and conclusion of trial is likely to take some time, this Court is of the view that the applicant is entitled to be released on bail in the present case.
7. If the applicant, Abhishek Pathak, 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.AD220526005259A of GST/2026, Complaint case of D.G.G.I, Raipur (C.G.) for the offence under Section 69 of GST Act. Order shall be in force till disposal of the case.
