Harish Wadhwani Vs Directorate General of GST Intelligence (Chhattisgarh High Court)
The Chhattisgarh High Court considered an application filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, seeking anticipatory bail in connection with proceedings initiated by the Directorate General of GST Intelligence (DGGI) for alleged offences under Sections 69 and 132 of the CGST/CGGST Act, 2017. The applicant contended that he was a permanent resident of Raipur and an authorised signatory of a business entity whose office had been searched on 18.01.2025 without any incriminating material being found. He alleged that despite cooperating with the investigation and responding to multiple summons, he was repeatedly interrogated, threatened with arrest, and coerced into making deposits. He further argued that allegations of fraudulent Input Tax Credit (ITC) exceeding Rs. 5 crore had been raised before adjudication and that the arrest of certain business associates reflected a pattern of coercive conduct by the investigating agency. The applicant also submitted that during a prolonged search conducted on 22–23.01.2026, his health deteriorated due to mental and physical stress, giving rise to a genuine apprehension of arrest.
Read SC Judgment in this case: SC Upholds Rejection of Anticipatory Bail Since GST Alleged Liability Was Below ₹5 Crore Threshold
