2026 (3) TMI 1621

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....nection with Crime No./Summons (1) IV(6)DGGI/Misc. Enq./RZU/41/2024-25/Gr VIII dated 18.01.2025, (2) GEXCOM/AE/MISC/130/2025-AE-O/o Pr COMMR RAIPUR, dated 25.04.2025 and 15.05.2025, (3) DGGI/INV/GST/2337/2025-GrVIII-O/oADG-DGGI-ZU dated 30.09.2025 registered at Police Station Directorate General Of Goods And Service Tax Intelligence Raipur Zonal Unit, 4th Floor, RIO Complex, Near Fruit, Lalpur, Dhamtari Road, Raipur for alleged commission of offence punishable under Sections 69 & 132 of CGST/CGGST Act, 2017. 2. Facts of the case are that the applicant, Sh. Harish Wadhwani, is a permanent resident of Raipur and the authorized signatory of M/s Om Kiran Ispat Udyog. On 18.01.2025, his office was searched, but no incriminating material was f....

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....imminent threat. He would submit that further, the reply filed by the non-applicant in Bail Application No. 62/2026 has drawn conclusive findings of guilt against the applicant even prior to adjudication. He would submit that the apprehension became acute during the prolonged search on 22-23.01.2026, where arrest proceedings were initiated despite no incriminating material being found, and the applicant's health deteriorated. He would submit that the applicant is ready to abide by all the directions and conditions which may be imposed by this Court while granting anticipatory bail and the applicant is permanent resident of Villa no.196, Sapphire Green, Vidhan Sabha Road, Raipur, 492001, there is no likelihood of his absconding, therefore, h....

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....in that case. He would submit that parallel proceedings by two agencies are impermissible under Section 6(2)(b) of the CGST Act. Therefore, there is no imminent threat of arrest, and the applicant's bail application was rightly rejected by the Additional Sessions Judge. 5. I have heard learned counsel for the parties and perused the materials available on record. 6. Considering the facts & circumstances of the case, submission of learned counsel for the parties, materials available on record, the record shows that matter pertains to a total GST liability of Rs. 1,16,22,215/-, out of this, an amount of Rs. 74,89,846/- remains recoverable from the applicant's firm, M/s Jai Bhole Enterprises, Raipur, thus, the proceedings initiated by DG....