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Chhattisgarh HC Grants Anticipatory Bail in GST E-Way Bill and M.S. Scrap Case

Case Law Details

TaxGuru Citation
2026 taxguru.in 11480
Case Name
Neeraj Agrawal Vs State of Chhattisgarh (Chhattisgarh High Court)
Date of Judgement/Order
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Neeraj Agrawal Vs State of Chhattisgarh (Chhattisgarh High Court)

Summary: The Chhattisgarh High Court allowed Neeraj Agrawal’s first anticipatory bail application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 in connection with Crime No.79/2026 registered at Police Station Pusour, District Raigarh, for offences under Sections 318(2), 317(5), 3(5), 336(3), 338, 340(2) and 61 of the Bharatiya Nyaya Sanhita, 2023. The prosecution case arose from the interception on 13.03.2026 of two trucks carrying M.S. scrap material at Pusour Petrol Pump. The drivers allegedly failed to produce valid invoices and stated that the material had been loaded from Masodi Enterprises, Balangir (Odisha), for delivery to Mahamaya Steel, Punjipathra, Raigarh. The applicant submitted that he was neither owner nor partner of Mahamaya Steel, that the transaction was supported by GST invoices and E-way bills, and that no person claimed ownership of or alleged theft of the seized scrap. The State opposed bail, submitting that investigation had disclosed prima facie material concerning manipulation of GST documents and illegal transportation and that custodial interrogation was necessary. The Court noted that the seller and purchaser admitted the transaction, GST invoices and E-way bills were generated, no person claimed ownership or alleged theft, the investigation remained in progress and the applicant had no criminal antecedents. Without commenting further on the merits, the Court granted anticipatory bail, subject to execution of a personal bond and one solvent surety and specified conditions.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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