Regular bail refused in GST fraud allegations as ongoing investigation and gravity of bogus invoice claims outweighed release.

Regular bail was declined in a case involving alleged offences under the Central Goods and Services Tax Act, 2017, where the Court weighed allegations of bogus invoices and fraudulent input tax credit against the stage of ongoing investigation and the gravity of the offence. Although the petitioner had been arrested after summons and interrogation, the seriousness of the accusations and the continuing investigation were treated as factors militating against release on bail. The result was refusal of regular bail.

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Issues: Whether the petitioner was entitled to regular bail in a case involving alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petition was considered against the background of allegations of issuance of bogus invoices and fraudulent input tax credit, the stage of ongoing investigation, and the gravity of the offence. The Court noted that the petitioner had already been arrested after summons and interrogation, but held that the seriousness of the accusations and the continuing investigation weighed against grant of bail.

Conclusion: Regular bail was declined.

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