IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:27.10.2025 Deepak Goyal ... Petitioner Vs.

Inspector (Anti-Evasion) CGST Commissionerate, Ludhiana ... Respondent CORAM: HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Kamaldeep Singh Sidhu, Advocate, Mr. Naveen Bindal, Advocate and Mr. Aman Bansal, Advocate for the petitioner.

Mr. Sourabh Goel, Sr. Standing counsel with Ms. Deify Jindal, Advocate for the respondents.

...

Manisha Batra, J. (Oral).

Instant petition has been filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (for short 'BNSS') making prayer for grant of regular bail to the petitioner in a complaint case titled as 'Union of India through CGST Commissionerate, Ludhiana Vs. Deepak Goyal and others' filed by the respondent under Section 132(1)(b)(c) of the Central Goods and Service Tax Act, 2017 (for short 'CGST Act').

2. As per the allegations, during the investigation conducted by Anti-Evasion Branch, CGST Commissionerate, Ludhiana, it was found that two firms namely, M/s New Vasan Electric Company and M/s Shiv Enterprises were involved in availing and passing of Input Tax Credit (ITC)

on the strength of invoices issued by the supplier