Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 05.10.2026

Case Overview

  • Applicant: Vijay Yadav, 41, resident of Mudapar, Durg, Chhattisgarh, proprietor of M/s. Maya Steel & Enterprise and M/s. Mayra Steel Enterprises.
  • Respondent: State of Chhattisgarh through Deputy Commissioner, State Tax, Head Office Naya Raipur, Commercial Tax GST Department.
  • Offence: Alleged fraudulent availing and utilization of Input Tax Credit exceeding Rs 9.54 crore under Sections 132(1)(B), 132(1)(C), 132(1)(i) and 132(5) of the Central Goods and Services Tax Act, 2017.
  • FIR registered on 20‑07‑2026; charge‑sheet filed; applicant in custody since that date.
  • Bail application filed under Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023.
  • Applicant has one prior criminal antecedent dated 2018.
  • Counsel for applicant argued non‑bailable but compoundable nature of offences; counsel for State opposed bail citing loss to exchequer.

Final Outcome

  • The Court, after considering the facts, allowed the bail application.
  • Applicant to execute a personal bond of Rs 50,000 with one surety of equal amount.
  • Conditions: (i) No inducement or threat to witnesses; (ii) No act prejudicial to fair and expeditious trial; (iii) Appear before trial Court on all dates until disposal.
  • The observation is limited to bail; trial Court to decide merits independently.

Topics: GST Fraud, Bail