IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sandeep Panjeta @ Sandeep Kumar ....Petitioner versus State of Haryana ....Respondent Date of Decision: May 13, 2026 Date of Uploading: May 13, 2026 CORAM: HON’BLE MR. JUSTICE SUMEET GOEL Present: Mr. Kiran Pal Singh, Advocate for the petitioner.

Ms. Mahima Yashpal Singla, Senior DAG Haryana.

Mr. Bijender Dhankhar, Advocate for the complainant.

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SUMEET GOEL, J. (Oral)

Present petition has been filed under Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023 (hereinafter to be referred as ‘the BNSS’) (erstwhile Section 438 of the Cr. P.C.) for grant of anticipatory bail to the petitioner, in case bearing FIR No.129 dated 21.04.2026, registered for the offences punishable under Section 108 of the BNS, 2023 (Sections 333, 351(2), 61(2) and 318(4) of the BNS added later on), at Police Station Ladwa, District Kurukshetra.

2. The gravamen of the allegations against the petitioner is that on 10.04.2026, the complainant stated that one of his relatives, namely Sandeep Panjeta (petitioner herein), approached him with a request to enter into an agreement in order to evade income tax liabilities. Pursuant thereto, on ₹

03.10.2025, the pe