Chandan Gupta Vs Directorate General of Goods And Service Tax Intelligence (Chhattisgarh High Court)
The Chhattisgarh High Court allowed Chandan Gupta’s first regular bail application under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The applicant was in judicial custody in connection with a DGGI case involving offences under various provisions of the Central Goods and Services Tax Act, 2017.
The prosecution alleged that M/s Srishti Construction, Devpuri, Raipur availed fake ITC of approximately ₹17.18 crore and passed on fake ITC of about ₹10.82 crore to entities across different States through invoices without actual supply of goods. It was further alleged that the applicant was the mastermind, issued fake invoices, received ₹58.50 lakh from the firm’s bank account and used documents of Hitesh Dhruv to open a Bandhan Bank account through which transactions of ₹17,96,16,038.38 were routed.
The applicant denied involvement and submitted that the essential ingredients of Section 132(1)(c) were not established. It was argued that the case was substantially based on statements and banking transactions, while invoices, GST returns, electronic data and other records had already been seized by the Department. Reliance was also placed on Santosh Wadhwani v. DGGI (MCRC No. 2070 of 2026), decided on 10.04.2026, where regular bail was granted in a similar Section 132 case.
