Rohit Singla Vs SIO (Senior Intelligence Officer) (Chhattisgarh High Court)
The Chhattisgarh High Court considered a bail application filed by Rohit Singla, who was arrested for offenses under the Central Goods and Services Tax (CGST) Act, 2017. Singla was accused of passing unauthorized Input Tax Credit (ITC) to various firms through non-existent entities, resulting in a substantial loss to the government exchequer. The prosecution alleged that Singla facilitated the transfer of crores of rupees in ITC based solely on invoices, without any actual supply of goods. Singla’s counsel argued that he was falsely implicated, that the allegations lacked supporting evidence, and that the proceedings were initiated without proper adherence to statutory requirements. They also contended that the lower court’s denial of bail was based on a mechanical reliance on the case diary and lacked reasoned justification.
The High Court, after reviewing the case diary and hearing both parties, granted bail to Singla. The court considered that a complaint had already been filed, the investigation was ongoing, and that Singla had been in custody since November 22, 2024, indicating a potentially lengthy trial. The court imposed specific conditions for his release, including requirements to attend all court hearings, cooperate with the ongoing investigation, and refrain from seeking unnecessary adjournments. The court also warned Singla against misusing his bail privileges, stating that any violation could result in further legal action. The court directed that a certified copy of the order be sent to the trial court for compliance.
