IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision:27.03.2026 Ashutosh Gupta and another ....Petitioners Versus State of Haryana and others .....Respondents CORAM: HON’BLE MR. JUSTICE AMAN CHAUDHARY ****

Present: Mr. Alok Mittal, Advocate, for the petitioners.

Mr. B. S. Saroha, DAG, Haryana.

Ms. Isha Janjua, Advocate, for Mr. Ajay Kalra, Advocate, for respondents No.2 and 3.

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AMAN CHAUDHARY , J. (Oral)

1. The present petition has been filed under Section 482 of the BNSS, 2023 for grant of concession of anticipatory bail to the petitioner in the proceedings initiated by respondents in pursuance to the summons dated 03.01.2024, 31.03.2025 and 11.04.2025 issued by the respondent-Authorities under Section 70 of the Central Goods and Services Tax Act, 2017.

2. On 06.05.2025, this Court had passed the following order:-

“1. Prayer in the present petition under Section 482 of BNSS, 2023, is for grant of pre-arrest bail to the petitioners in the proceedings initiated by respondents in pursuance to the summons dated 03.01.2024 (P-5), 31.03.2025 (P-8), 11.04.2025 (P-9) issued by the respondent-Authorities under Section 70 of the Central Goods and Services Tax Act, 2017 (for sh