Baldeep Singh Sapra v. State

The applicant, Baldeep Singh Sapra, was facing prosecution for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 135(5) of the Central Goods and Services Tax Act, 2017, read with Section 20(xv) of the Integrated Goods and Services Tax Act, 2017.

The applicant had earlier been granted regular bail by the Punjab & Haryana High Court through an order dated 15.12.2025, subject to several conditions. One of the conditions required the applicant to furnish a security bond equivalent to the amount claimed by the department towards tax and penalty. The condition further provided that, if the applicant was ultimately found guilty, the complainant would be entitled to utilize the security bond for recovery of the dues.