The Allahabad High Court has denied bail to IRS Prabha Bhandari allegedly involved in a bribery case while ignoring her 10 weeks pregnancy.

The bench of Justice Rajeev Singh has noted that the F.I.R. was lodged by the C.B.I. on 30.12.2025 at 10:30 Hrs. and thereafter, teams for traps were constituted by the C.B.I. officials with the association of independent witnesses. In the said trapping, Ajay Sharma – Superintendent, C.G.S.T., Jhansi was arrested, who had accepted Rs.70 lakhs from the co-accused Raju Mangtani for settling his G.S.T. matter through co-accused Naresh Kumar Gupta. Thereafter a controlled call was facilitated to him with the applicant, who was in Delhi. Twice the Whatsapp calls were made at 2144 Hrs. on hands-free mode from Whatsapp number of Ajay Sharma to the Whatsapp number of the applicant, however, both the calls were not answered. However, at about 2150 Hrs., the applicant made a Whatsapp call to Ajay Sharma, which was received in hands-free mode after switching on the D.V.R. using the memory card.

The bail application is filed on behalf of the applicant IRS Prabha Bhandari contending that she was falsely implicated in the present case as there is no incriminating evidence against the applicant. It has further been submitted that the applicant is a lady and posted as Deputy Commissioner, C.G.S.T. at Jhansi, U.P.. She is carrying a pregnancy of ten weeks and is also having a one year old child. 

It was submitted that there is no female member in her family to take care of the little child other than her mother, who is suffering from old age ailments.

As per the prosecution case, on 18.12.2025, on the basis of some inputs related to tax evasion, officers of C.G.S.T., Jhansi, under the leadership of the applicant, conducted searches at the premises and godowns of M/S Jay Ambey Plywood & M/S Jai Durga Hardware, Jhansi. 

In the search, huge undeclared stock of material and incriminating documents were found and seized. It is alleged in the F.I.R. that thereafter, owners of the firms, namely, Lokesh Tolani, Raju Mangtani and Tajpal Mangtani tried to settle the matter illegally through one Naresh Kumar Gupta, who contacted Mr. Anil Kumar Tiwari, Superintendent, C.G.S.T., Jhansi. Mr. Anil Kumar Tiwari, Superintendent, C.G.S.T., Jhansi told them that substantial incriminating materials were found in the search and the applicant was also present at the premises during the search, Mr. Anil Kumar Tiwari also assured them that he would tender possible favours. 

The allegation in the F.I.R. is that on the basis of information by a reliable source that officers of Central Goods & Services Tax, Jhansi, U.P are indulging in illegal activities in connivance with various private persons and take bribe in exchange of favouring them. 

As per the input, officers of C.G.S.T., Jhansi, U.P. demanded Rs.1.5 crores as bribe to settle the matter as well as for showing favour of reducing the tax to Rs.50 lakhs, when the applicant denied to reduce the bribe amount, Tejpal Mangtani arranged Rs.70 lakhs to deliver but Mr. Ajay Sharma, Superintendent, C.G.S.T., Jhansi instructed that he would inform them about the place of delivery.

During investigation, Ajay Sharma stated that since Anil Kumar Tiwari had arrived there on a motorcycle, the entire cash amount was delivered in his vehicle and the said money included the share of Anil Tiwari and Smt. Prabha Bhandari, Deputy Commissioner also. Mr. Ajay Sharma further expressed his willingness before the team to make a controlled call to the applicant to communicate receipt of the bribe amount of Rs.70 lakhs in the case of M/S Jay Ambey Plywood. 

A D.V.R. was configured so that recording would be stored in a memory card. Subsequently at about 2144 Hrs., Ajay Sharma made two Whatsapp calls in hands-free mode from his Whatsapp number to the Whatsapp number of Smt. Prabha Bhandari (applicant). 

However, both the calls were not answered, after which, the D.V.R. was switched off. At about 2150 Hrs., the applicant made a Whatsapp call to Ajay Sharma, which was received in hands-free mode after switching on the D.V.R. using the same memory card. During the said conversation, Ajay Sharma informed the applicant about the receipt of Rs.70 Lakhs.

The  special counsel for C.B.I. submitted that there are adequate medical facilities in jail. Relying on the decision of the Supreme Court in the case of Saumya Chaurasia Vs. Directorate of Enforcement reported in (2024) 6 SCC 401 learned special counsel for C.B.I. submitted that even though the accused is a woman, court must exercise its discretion and bail should not be granted mandatorily. In such a serious matter of bribe, the applicant is not entitled to get the benefit of Section 483 BNSS as she is a high ranking officials of I.R.S. and requested that the trial court may be directed to conclude the trial expeditiously.

The court heard the transcript of the conversation of the applicant with the co-accused Ajay Sharma – Superintendent, C.G.S.T. and dismissed the bail application.

Case Details

Case Title:  Prabha Bhandari Versus Central Bureau of Investigation/Anti-Corruption Bureau Naval Kishore Road Lko.

Case No.: CRIMINAL MISC. BAIL APPLICATION No. – 912 of 2026

Date:  10/03/2026

Counsel For  Petitioner: Pranjal Jain, Aishwarya Saxena, Rohit Kanaujiya

Counsel For Respondent:  Aakash Prasad

Also Read: SPECIAL CBI COURT DENIES BAIL TO CGST DEPUTY COMMISSIONER PRABHA BHANDARI CITING NON-COOPERATION