Ravi Kumar vs. Prinicipal Commissioner CGST Gurugram And Another
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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.
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.
Learned counsel for the petitioner submits that the petitioner was merely an office hand and that the said Chartered Accountant has not MONIKA RANI 2026.05.13 15:44 I attest to the accuracy and integrity of this document
CRM-M-17210-2026 2 been arrayed as an accused in the said criminal complaint filed by the respondent. As per the role of the petitioner, it is evident that he could not get the direct benefit of the amount of said embezzlement. He relies upon the judgment of Hon’ble Supreme Court passed in Criminal Appeal CRM-M-53422-2025 titled as Jashanpal Singh vs. Union of India and CRM-M-503-2026 (O&M) titled as Shivam Gupta vs. State of Punjab and Ors.
Learned counsel representing respondent No.1 vehemently opposes the prayer for grant of regular bail to the petitioner on the ground of gravity of allegations. He states that through the fake bills, the petitioner has committed embezzlement and fraud involving an amount of more than Rs.66 crores.
I have heard the learned counsel for the parties and perused the record.
After hearing the rival contentions of learned counsel for the parties and keeping in view the facts and circumstances of the case, coupled with the fact that the offence is triable by the Magistrate and that, out of the total sentence of five years’ imprisonment, the petitioner has already undergone approximately six months of custody, continuous detention of the petitioner would not serve the ends of justice, this Court deems it fit to grant the concession of regular bail to the petitioner during the pendency of the trial. Moreover, ‘bail is rule and jail is exception’. MONIKA RANI 2026.05.13 15:44 I attest to the accuracy and integrity of this document
CRM-M-17210-2026 3
Therefore, without expressing any opinion on the merits of the case, the instant petition is allowed. The petitioner is ordered to be released on regular bail on his furnishing requisite bail bonds and surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate concerned.
It is clarified that while on bail so granted through the instant order the petitioner is found indulging in any other criminal case, it shall be open to the State to seek cancellation of his bail. (H.S. GREWAL) JUDGE 11.05.2026 monika
Whether speaking/ reasoned : Yes /No 2. Whether reportable : Yes /No MONIKA RANI 2026.05.13 15:44 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.