Chhattisgarh High Court Grants Anticipatory Bail in GST E-Way Bill Scrap Transportation Dispute — Neeraj Agrawal Vs State of Chhattisgarh
Case Overview
Court: Chhattisgarh High Court
Case: Neeraj Agrawal Vs State of Chhattisgarh
Appeal Number: MCRCA No. 1059 of 2026
Date of Order: 15/07/2026
Relevant Provisions: Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023; Sections 318(2), 317(5), 3(5), 336(3), 338, 340(2) and 61 of the Bharatiya Nyaya Sanhita, 2023; Sections 129 and 130 of the GST Act, 2017
Background of the Case
The Chhattisgarh High Court recently adjudicated upon a first anticipatory bail application filed under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023. The applicant, Neeraj Agrawal, sought anticipatory bail apprehending his arrest in connection with Crime No.79/2026, registered at Police Station Pusour, District Raigarh. The FIR alleged offences punishable under Sections 318(2), 317(5), 3(5), 336(3), 338, 340(2) and 61 of the Bharatiya Nyaya Sanhita, 2023.
The matter arose from what began as a routine interception of goods transport and evolved into a criminal prosecution touching upon the validity of GST documentation — making this case significant not just from a criminal law standpoint but also from a GST compliance perspective.
Facts Leading to the FIR
On 13.03.2026, police personnel acting on specific information intercepted two trucks parked at Pusour Petrol Pump. The vehicles were carrying M.S. scrap material and were reportedly stopped under suspicious circumstances. Upon inquiry:
- The drivers of the trucks were unable to produce valid invoices at the time of interception.
- The drivers disclosed that the scrap material had been loaded from Masodi Enterprises, Balangir (Odisha) and was destined for delivery to Mahamaya Steel, Punjipathra, Raigarh.
- Based on the memorandum statements recorded from the drivers and subsequent investigation, the applicant Neeraj Agrawal was alleged to have been involved in the transaction.
Following the above developments, FIR bearing Crime No.79/2026 was registered against Neeraj Agrawal and other co-accused at Police Station Pusour, District Raigarh (C.G.), and investigation was set in motion.
Submissions on Behalf of the Applicant
Counsel appearing for the applicant advanced the following key contentions before the High Court:
Position and Role of the Applicant
- The applicant categorically denied ownership or partnership in Mahamaya Steel, Punjipathra.
- It was submitted that Mahamaya Steel is a partnership firm constituted by Ritik Agrawal and Ghanshyam Agrawal, and the applicant had no proprietary or managerial interest therein.
- His alleged involvement was based solely on statements of the drivers and secondary inquiry — not direct evidence of participation.