HARSH vs DIRECTORATE GENERAL OF GST INTELLIGENCE, CR BUILDING AND ANOTHER

CRM-M-28310-2026 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 212 CRM-M-28310-2026 Date of Decision: 22.05.2026 HARSH ... PETITIONER VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE, CR BUILDING AND ANOTHER ... RESPONDENT CORAM : HON'BLE MR. JUSTICE H.S.GREWAL Present:- Mr. Sandeep Goyal, Senior Advocate with Mr. Rishab Singla, Advocate for the petitioner. H.S. Grewal, J.(Oral) 1. This petition has been filed under section 483 of The Bharatiya Nagarik Suraksha Sanhita, 2023 and grant the concession of Regular Bail to the Petitioner under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in connection with File No. INT/30/2025-GROUP-E O/0 ADG-DGGI-ZU- CHANDIGARH (Annexure P-5) dated 09.01.2026 of Directorate General of GST Intelligence and the subsequent Complaint No. 59/2026 dated 05.03.2026, filed by the Respondents before the Ld. Trial Court, Panchkula (annexed herewith as Annexure P-14), for the alleged offences under Sections 132(1)(b) and 132(1)(c) and 132(5) of the Central GST Act, 2017 read with Section 20(xv) of the Integrated GST Act, 2017. 2. The case of the prosecution is that the petitioner has committed, or caused to be committed, offences relatin