ASIM KUMAR vs UNION OF INDIA AND ANOTHER

CRM-M-72731-2025 1 109 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CRM-M-72731-2025 Reserved on: 11.05.2026 Pronounced on: 18.05.2026 Uploaded on: 19.05.2026 Asim Kumar ....Petitioner versus Union of India and another ..... Respondents CORAM : HON'BLE MR. JUSTICE RAJESH BHARDWAJ Present :- Mr. Himanshu Thakur, Advocate for the petitioner (through V.C.). Ms. Ridhi Bansal, Junior Standing counsel with Mr. Vinay Kumar, Advocate and Mr. Parth Sharma, Advocate for the respondents. RAJESH BHARDWAJ, J. 1. Present petition has been filed for grant of regular bail during the pendency of trial in COMA-145/2025 dated 21.04.2025 titled as ‘Central Goods & Service Tax Vs. Asim Kumar’ for offences punishable under Section 132(1)(b), (c) & (1) of Central Goods and Services Tax Act, 2017 (CGST Act). 2. Succinctly the facts of the case are that the petitioner has been prosecuted by the respondent in a complaint case for the offence under Section 132(1)(b), (c) & (1). It was alleged that inspection u/s 67(1) of the CGST Act, 2017 of the premises of M/s Asim International Tradixim i.e. House Nos. 706/22 & 712/22, Shiv Ji Park, Ram Dharama Kante Wali Gali, Gurugram, Haryana, 122001 was condu