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GST Arrest Accused Granted Regular Bail Due to Prolonged Trial: Chhattisgarh HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 12339
Case Name
Abhishek Pathak Vs State of Chhattisgarh (Chhattisgarh High Court)
Date of Judgement/Order
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Abhishek Pathak Vs State of Chhattisgarh (Chhattisgarh High Court)

Summary: The Chhattisgarh High Court allowed the first bail application filed by Abhishek Pathak under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023, seeking regular bail in connection with Crime No.AD220526005259A of GST/2026, a complaint case of D.G.G.I., Raipur, concerning an alleged offence under Section 69 of the GST Act. The applicant had been in custody since 01.06.2026.

According to the prosecution case recorded in the order, DGGI Raipur had sent a show cause notice to the applicant on 07.02.2025 regarding GST Registration rejection under section 21(A) of GST Act. The applicant did not submit a reply at that stage and instead sent an application stating that his mother was sick and admitted to hospital in Uttar Pradesh, supported by a medical prescription. He subsequently sent a reply in March 2025, but the Superintendent was not satisfied. On 03.04.2025, GST registration-related documents, bank statement, computer and other equipment were seized and an amount of Rs.5,46,00,000/- in the bank was stated to have been “fridged”. The applicant thereafter filed WPC No.3364/2025 before the High Court on 12.06.2025, which remained pending.

The order records that the applicant was arrested on 01.06.2026 pursuant to an arrest warrant under Section 69 of GST. DGGI Raipur obtained transit remand from CJM Shajapur, Uttar Pradesh and produced the applicant before CJM Raipur on 02.06.2026 for regular remand. The applicant remained in jail thereafter. The order further records that the investigation was pending and no charge sheet had been filed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,675

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