ADESHWAR CHAURADIYA vs STATE OF CHHATTISGARH

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CGHC010306002026 2026:CGHC:40194
NAFR
KUNAL
DEWANGAN
HIGH COURT OF CHHATTISGARH AT BILASPUR
Digitally
signed by
KUNAL
DEWANGAN
MCRC No. 7427 of 2026
Adeshwar Chauradiya S/o Shri Prem Chauradiya Aged About 29 Years
H.No. 143, Near Dena Bank Kamthi Line, Ward No. 26, Rajnandgaon
(C.G.)
... Applicant(s)
versus
State Of Chhattisgarh Through Deputy Commissioner Of State Tax,
Department Of G S T, C B D Bhawan, Sector- 21 Nava Raipur, Atal
Nagar, (C.G.) (Wrongly Mentioned As Goods And Service Tax
Intelligence Directorate, Zonal Unit Raipur (C.G.) In Bail Rejection Order
Dated 27-07-2026)
... Non-applicant(s)
For Applicant : Mr. Vivek Chopda, Advocate.
For Non-applicant/State : Mr. Dharmesh Shrivastava, Dy. Adv. Gen.
Hon'ble Mr. Rakesh Mohan Pandey, Judge
Order on Board
15.09.2026
1. This is the first bail application filed under Section 483 of the
Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’) for
grant of regular bail to the applicant who has been arrested in
connection with Crime No. 04/2026 registered at Police Station –

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Deputy Commissioner State Tax, GST Department, CBD- Bhawan,
Sector -21, Naya Raipur, Atal Nagar (C.G.) for the offences
punishable under Sections 132(1)(b), 132(1)(c) and 132(1)( प ) of
GST Act, 2017.
2.
Brief facts, as per the case of prosecution, during investigation, it
was found that the applicant, being the proprietor of M/s Aadeshwar
Trade Link, had allegedly created a network of bogus/non-existent
firms with an intention to facilitate the transfer of Input Tax Credit
(ITC) to other businesses. It is further alleged that the applicant
claimed and availed ITC of approximately Rs. 8.22 crores without
actual receipt of goods and failed to produce any document to
establish the genuineness of the said ITC. The invoices/bills issued
by the applicant to the recipients reflected tax liability of more than
Rs. 11.36 crores, whereas the disputed ITC exceeds Rs. 8.22
crores, thereby causing substantial loss of revenue to the
Government. It is further alleged that the applicant committed an
economic offence and did not cooperate with the investigation,
which is still pending.
3. Learned counsel for the applicant submits that the applicant is the
proprietor of M/s Aadeshwar Trade Link and is in jail since
23.06.2026. He further submits that the offences under the CGST
Act are compoundable under Section 138 of the Act, 2006. He
would further contend that the Hon’ble Supreme Court, in similar
matters relating to economic offences, has granted bail to the
accused considering the nature of the allegations and the
circumstances of the respective cases. He further submits that a co-

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ordinate Bench of this Court has granted regular bail in identical
case to a co-accused in MCRC No. 6572/2026 vide order dated
31.08.2026. He also submits that the investigation is primarily
based on documentary evidence, which is already in the custody of
the prosecution and therefore, there is no possibility of tampering
with the evidence. Accordingly, he prays for grant of regular bail to
the applicant.
4. On the other hand, learned State counsel opposes the prayer for
grant of bail and submits that the applicant, being the proprietor of
M/s Aadeshwar Trade Link, created a network of bogus/non-
existent firms and fraudulently claimed and availed ITC of
approximately Rs. 8.22 crores without actual receipt of goods,
causing substantial loss of revenue to the Government. He further
submits that the investigation is still pending and the applicant has
not cooperated with the same. Therefore, looking to the nature and
gravity of the economic offence, he prays for rejection of the bail
application
5.
I have heard learned counsel for the parties and perused the case-
diary and material available on record.
6. Considering the facts and circumstances of the case, nature of the
allegations, the fact that the applicant is in jail since 23.06.2026 and
that the investigation has culminated in filing of the charge-sheet,
coupled with the fact that the Hon’ble Supreme Court has granted
bail in similar matters and a co-ordinate Bench of this Court has also
granted bail to an accused in MCRC No. 6572/2026 vide order
dated 31.08.2026, I am inclined to grant regular bail to the

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applicant.
7. Accordingly, the bail application is allowed .
8.
If the applicant, Adeshwar Chauradiya , furnishes a personal bond
in the sum of Rs. 50,000/- with one solvent surety to the satisfaction
of the concerned Court, he be released on bail, involved in Crime
No. 04/2026 registered at Police Station –Deputy Commissioner
State Tax, GST Department, CBD- Bhawan, Sector -21, Naya
Raipur, Atal Nagar (C.G.) for the offences punishable under
Sections 132(1)(b), 132(1)(c) and 132(1)( प ) of GST Act, 2017.
Order shall be in force till disposal of the case.
- Sd/-
(Rakesh Mohan Pandey)
Judge
Kunal