Bail in alleged GST evasion case declined because fake firms, fabricated invoices and ongoing investigation weighed against release.

Bail was declined in a prosecution under the CGST Act where the allegations concerned large-scale GST evasion through fake firms, invoices issued on fabricated documents, and a substantial tax loss. The Court noted that the petitioner had cooperated with the investigation and had made a statement admitting preparation of fake firms, but treated the seriousness of the allegations and the continuing investigation as decisive against release on bail. The reported outcome was that no ground was found to enlarge the petitioner on bail.

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Issues: Whether the petitioner was entitled to bail in view of the allegations of large-scale GST evasion and the material collected during investigation.

Analysis: The petition was for bail in a prosecution arising under the Central Goods and Services Tax Act, 2017. The allegations involved creation of fake firms, issuance of invoices on the basis of fabricated documents, and evasion of a substantial tax amount. The record also indicated that the petitioner had cooperated in investigation and had made a statement admitting preparation of fake firms. In view of the seriousness of the allegations and the fact that the investigation was still continuing, the Court found no ground to enlarge the petitioner on bail.

Conclusion: Bail was declined.

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