RAVI KUMAR vs PRINICIPAL COMMISSIONER CGST GURUGRAM AND ANOTHER

CRM-M-17210-2026 1 271 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CRM-M-17210-2026 Date of decision: 11.05.2026 RAVI KUMAR ....Petitioner Versus PRINICIPAL COMMISSIONER CGST GURUGRAM AND ANOTHER ....Respondents CORAM: HON'BLE MR. JUSTICE H.S. GREWAL Present: Mr. P.S. Jammu, Advocate with Mr. R.K. Poonia, Advocate for the petitioner. Mr. Ajay Kalra, Senior Standing Counsel for respondent No.1. Mr. Vijay Kumar, AAG, Haryana. **** H.S. GREWAL, J (Oral): Petitioner has filed petition under Section 439 Cr.P.C. (Section 483 of Bharatiya Nagarik Supraksha Sanhita, 2023) for grant of regular bail in complaint bearing COMA/14/2016 dated 16.01.2026 under Clause (b), (c) and (i) of Sub-section (1) of Section 132 of the CGST Act, 2017 punishable under Clause (i) of Section 132(1) of the CGST Act, 2017. 2. The case of the prosecution is that the petitioner, who was working as an Assistant in the office of a Chartered Accountant and is also a law graduate, was involved in filing fake GST returns, generating fake bills/e-way bills and preparing forged documents for the purpose of tax evasion. 3. Learned counsel for the petitioner submits that the petitioner was merely an office hand and