IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Reserved on : 14.10.2025 Pronounced on : 15.12.2025 Shant Jain ..... Petitioner VERSUS State of Punjab & Anr.

..... Respondents CORAM: HON’BLE MR. JUSTICE SURYA PARTAP SINGH Argued by : Mr. R.S. Randhawa, Advocate, Ms. Ravinder Kaur, Advocate and Mr. Varun Tuteja, Advocate for the petitioner.

Mr. Jasdev Singh Thind, DAG Punjab.

Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Deify Jindal, Advocate for the respondent No.2.

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SURYA PARTAP SINGH, J.

1. The instant petition is the first petition for bail moved by the petitioner. In nut-shell the facts emerging from record are that on 08.07.2025, when petitioner appeared before the Inspector (Anti-Evasion), Central Goods and Services Tax Commisionerate, Ludhiana, hereinafter being referred to as ‘complainant’ only, in response to a notice received by him under Section 70 of the Central Goods and Services Tax Act 2017, hereinafter being referred to as ‘CGST Act’ only, he was arrested by the abovementioned Inspector. The allegations, for which the petitioner has been, arrested are for the commission of offence punishable under Sections 132(1)(b), (c), (e) & (1) of CGST Act and Section 132(