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Harshbir Singh Sokhi vs. Superintendent Anti Evasion,CGST Commissionerate ,Ludhiana,Pb

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CRM-M/15676/2026HC Punjab and HaryanaGSTCNR PHHC01045480202611 August 2026Bench: MR. JUSTICE SURYA PARTAP SINGH2 pages

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CRM-M-15676-2026 (O&M) 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 208

CRM-M-15676-2026 (O&M) Date of decision : 11.08.2026 Harshbir Singh Sokhi

..... Petitioner(s) Versus Superintendent (Anti-Evasion), Central Goods & Services Tax Commissionerate, Ludhiana, Punjab.

..... Respondent(s) CORAM: HON’BLE MR. JUSTICE SURYA PARTAP SINGH Present: Mr. Naveen Bindal, Advocate and Mr. Aman Bansal, Advocate for the petitioner(s). Mr. Sourabh Goel, Advocate and Ms. Anju Bansal, Advocate for the respondent (Anti-Evasion). Mr. Anil Mehta, Advocate Ms. Shriya Sethi, Advocate and Mrs. Radhika Lekhi, Advocate for the applicant.

***** SURYA PARTAP SINGH

, J. (Oral)

This petition for pre-arrest bail is the first petition filed by the petitioner(s) under Section 482 of ‘the Bharatiya Nagarik Suraksha Sanhita, 2023’. It has been filed with regard to a case arising out of Complaint No.COMA/58598/2025 dated 14.11.2025, titled as ‘Superintendent (Anti- Evasion), CGST Commissionerate, Ludhiana Vs. Vaishno Dass and Others’ for the commission of offence punishable under Section(s) 132(1)(c) and (i) of the Central Goods and Services Tax Act, 2017 and the Punjab Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and VINOD KUMAR ARYA 2026.08.12 10:11 I attest to the accuracy and integrity of this document

CRM-M-15676-2026 (O&M) 2 Services Tax Act, 2017, herein learned trial Court vide order dated 04.02.2026 (Annexure P-4) has summoned the petitioner to face trial.

2.

Vide order dated 01.04.2026, the petitioner(s) was admitted to interim anticipatory bail, subject to the condition of furnishing bail/surety bonds to the satisfaction of arresting officer. It was also directed that the petitioner(s) shall join the investigation.

3.

It has been submitted by learned counsel for the petitioner(s) that in compliance with order dated 01.04.2026, the petitioner(s) has joined the investigation.

4.

The learned State Counsel has submitted that the petitioner(s) has joined the investigation, and that for further investigation of this case his custodial interrogation is not required.

5.

Keeping in view the aforesaid submissions and the fact that the petitioner(s) has already joined the investigation, it is hereby ordered that the petitioner(s) is entitled to anticipatory bail. Hence, the present petition is hereby allowed and the order dated 01.04.2026 whereby the petitioner(s) was accorded the benefit of interim anticipatory bail, is hereby made absolute.

6.

Pending miscellaneous application(s), if any, shall stand disposed of.

(SURYA PARTAP SINGH)

JUDGE 11.08.2026 Vinod Whether speaking / reasoned Yes/No Whether Reportable

Yes/No VINOD KUMAR ARYA 2026.08.12 10:11 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.