In the High Court of Punjab and Haryana, at Chandigarh Reserved On: 16.10.2025 Pronounced On: 15.12.2025 Manmohan Singh ... Petitioner(s)

Versus State (Directorate General of GST Intelligence), Chandigarh ... Respondent(s)

CORAM: Hon'ble Mr. Justice Surya Partap Singh.

Present: Mr. Anil Mehta and Ms. Livleen Brar, Advocates for the petitioner(s).

Mr. Rajesh Sethi, Senior Standing Counsel for the respondent.

Mr. Vaibhav Mittal, Additional Public Prosecutor for U.T. Chandigarh.

Surya Partap Singh, J.

1. Alleging the commission of offence punishable under Section 132(1)(b)&(c) read with Sections 132(1(i) and 135(5) of the Central Goods and Services Tax Act, 2017, hereinafter being referred to as “CGST Act”, the case No. INT/7-2005-Group-E O/o ADG-DGGI-ZU-Chandigarh has been registered, wherein the petitioner has been implicated as an accused and therefore, taken into custody on 28.05.2025. The petitioner is seeking for the benefit of bail with regard to above mentioned arrest.

2. In nut-shell, the facts projected by the respondent/complainant are that on 26.05.2025 two searches, by the Investigating Agency of the respondent, were conducted, almost simultaneously. The first search was from 5.