Manmohan Singh Sapra v. State

The applicant, Manmohan Singh Sapra, had earlier been granted regular bail by the Punjab & Haryana High Court on 15.12.2025 in a prosecution initiated by the Directorate General of GST Intelligence (DGGI) for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(i) and 132(5) of the CGST Act, 2017, read with Section 20(xv) of the IGST Act, 2017.

While granting bail, the High Court imposed four conditions, one of which required the petitioner to furnish a security bond equal to the amount claimed by the department towards tax and penalty. The order further provided that, in the event of conviction, the department would be entitled to utilise the security bond for recovery of its dues.