IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH Kuldeep Goyal ...Petitioner Versus Joint Commissioner Preventive Central Goods and Services Tax and another ...Respondents Sr. No. Particulars Details 1 The date when the judgment is reserved 21.04.2026 2 The date when the judgment is pronounced 28.04.2026 3 The date when the judgment is uploaded on the website 28.04.2026 Whether only operative part of the judgment is pronounced or full

4 Full judgment is pronounced The delay, if any, of the pronouncement of full judgment, and Not

5 reasons thereof applicable CORAM: HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. Bipan Ghai, Senior Advocate with Mr. Nikhil Ghai, Advocate for the petitioner.

Mr. Naman Jain, Senior Standing Counsel for respondent No. 1.

Mr. Roshandeep Singh, AAG, Punjab.

MANISHA BATRA, J.

1. Prayer in this petition, filed under Section 482 of Bharatiya Nagarik Suraksha Sanhita, 2023 (for short ‘BNSS’), is for grant of anticipatory bail to the petitioner in pursuance of summons dated 11.03.2026, issued by the respondent No. 1 under Section 70 of Goods and Services Act read with Section 132 of the Central Goods & Service Tax Act, 2017 (for short ‘CGST Act’