286 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-19076-2024 (O&M)

Date of decision: 05.03.2025 Pawan Kumar ... Petitioner Vs.

Inspector (Preventive), Central Goods and Services Tax ... Respondent CORAM: HON'BLE MR. JUSTICE HARPREET SINGH BRAR Present: Mr. Anoop Verma, Advocate for the petitioner.

Mr. Sourabh Goel, Senior Standing Counsel, CBIC with Mr. Samridhi Jain, Advocate and Mr. Akash Khurana, Advocate for the respondent.

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HARPREET SINGH BRAR, J.

1. Present petition is preferred by the petitioner under Section 482 of the Code of Criminal Procedure, 1973 (for short ‘Cr.P.C.’) seeking quashing of the order dated 23.02.2024 (Annexure P-11) passed by learned Additional Sessions Judge, Ludhiana, whereby the petition praying for relaxation of conditions prescribed for grant of default bail, imposed by learned Chief Judicial Magistrate, Ludhiana, vide order dated 15.03.2021 (Annexure P-1), has been dismissed.

FACTUAL MATRIX

2. The facts, tersely put, are that the petitioner was implicated as an accused in a complaint under Section 132(1)(b) & (c) punishable under Section 132(1)(i) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) read with the corre