IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH

Date of Decision: 18.12.2025

Sanket Mittal …Petitioner.

v.

Central GST Department …Respondent.

CORAM: HON’BLE MS. JUSTICE AARADHNA SAWHNEY.

Present: Mr. Dheeraj Mittal, father of

Mr. Sanket Mittal, petitioner

None for the respondent.

****

AARADHNA SAWHNEY, J. (Oral)

1. Upon a call given by Punjab and Haryana High Court Bar

Association, the Members of the Bar are abstaining from work.

2. This petition for grant of bail under Section 483 of BNSS, has been filed by petitioner, an accused in criminal complaint No. COMA/518/2025 dated 5.7.2025, titled “Mr. Vikas Kumar Verma, Superintendent, CGST Commissionerate v. Sh. Sanket Mittal and another,” under Section 132 of Central Goods Service Tax Act, 2017 (in

short “the CGST Act”).

3. M/s Balaji Mobile Addition has been engaged in the trading of mobile phones (especially I-phones). On perusal of GST returns available on the GST Portal, it came to notice that M/s Balaji Mobile Addition had availed ITC from various suppliers including M/s Monit Enterprises, who had passed on ineligible ITC to the tune of Rs.30.4 crores to it during the

period December, 2023 to March, 2024 using goods-less invoices. Accord