Shivam Sadhwani Vs Union of India and Others (Madhya Pradesh High Court)
Prolonged Incarceration, Completion of Investigation, and Absence of Criminal Antecedents Justify Grant of Bail in GST Offences
The Madhya Pradesh High Court (Jabalpur Bench), by order dated January 21, 2026 in Misc. Criminal Case No. 58256 of 2025, granted regular bail to an applicant arrested under Sections 132(1)(a)–(d) read with Section 69 of the CGST Act, 2017. The applicant had been in custody since October 14, 2025, and his first bail application was withdrawn with liberty to revive after filing of the charge-sheet. The Court noted that investigation had been completed and the charge-sheet filed, that the maximum punishment prescribed under Section 132(1) was imprisonment up to five years with fine, and that there were no criminal antecedents. Relying on Supreme Court decisions granting bail in similar circumstances involving documentary evidence and prolonged incarceration, the Court held that, without commenting on merits, the applicant deserved bail. Release was ordered upon furnishing a personal bond of ₹5,00,000 with two solvent sureties, subject to statutory and additional conditions.
Facts:
Shivam Sadhwani (“the Petitioner”) is engaged in filing GST returns and providing accounting services to various clients and was arrested pursuant to FIR/Crime No.1056/2025-DGGI for alleged offences punishable under Sections 132(1)(a)–(d) read with Section 69 of the CGST Act, 2017, and has been in custody since October 14, 2025.
