1. Both these petitions arise out of the same complaint and seek
identical reliefs. With the consent of the respective parties, they have been
heard analogously and are being disposed of by this common order.
2. Prayer in these petitions, filed under Section 483 of Bharatiya
Nagarik Suraksha Sanhita, 2023, is for grant of regular bail to the petitioners in
case arising out of Complaint case bearing No. COMA/58595/2025, dated
14.11.2025, titled as Superintendent (Anti-Evasion), CGST
Commissionerate, Ludhiana v. Vaishno Dass and others, filed under Section
132(1)(c)(i) of the Central Goods & Service Tax Act, 2017 (for short ‘CGST
Act’) and Punjab Goods and Services Tax, 2017 (for short ‘PGST Act’),
punishable under Section 132(1)(i) read with Section 20 of the Integrated
Goods and Services Tax, 2017 (for short ‘IGST Act’).
