IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M No.69856 of 2025 (O&M)

Date of Decision: 07.03.2026 Naveen Tayal ..... Petitioner Versus CGST, Faridabad .....Respondent CORAM: HON'BLE MR. JUSTICE RAJESH BHARDWAJ *****

Present: Mr. Jitin Singhal, Advocate and Mr. Hrithik Chaudhary, Advocate for the petitioner.

Mr. Navneet Sharma, Advocate and Ms. Sharmila Sharma, Advocate for the respondent-CGST.

Mr. Ajay Kalra, Senior Standing Counsel with Ms. Isha Juneja, Advocate for the respondent-CBIC.

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RAJESH BHARDWAJ, J. (ORAL)

1. Present petition has been filed praying for the grant of regular bail to the petitioner in complaint case bearing COMA No.518 of 2025, District Faridabad, dated 05.07.2025 under Section 132(1)(b)(c)(f) and (I)

of Central Goods and Service Tax, Act, 2017.

2. Succinctly, the facts of the case are that complaint in the present case was got registered on the statement of complainant, i.e. Superintendent, CGST Commissionerate, GST Bhawan, Block C & D, New CGO Complex, NH4, Faridabad. It was alleged that Sanket Mittal and Naveen Tayal (petitioner) were involved in issuance of fake invoices so as to avail and pass on ineligible input tax credit without actual supp