Regular bail in alleged GST fake invoicing case declined after Court noted serious tax evasion allegations and co-accused bail refusal.

Regular bail under Section 439 CrPC was sought in a complaint under the CGST Act involving allegations of fake firms, fake invoices, and substantial tax evasion. The Court treated the seriousness of the alleged GST fraud and the prior dismissal of bail to a co-accused as relevant considerations in assessing the request. On that basis, regular bail was declined.

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Issues: Whether the petitioners were entitled to regular bail in a complaint alleging offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petition was under Section 439 of the Code of Criminal Procedure, 1973. The allegations disclosed creation of fake firms and issuance of fake invoices involving substantial tax evasion. The bail application of a co-accused had already been dismissed, and the Court treated that circumstance as relevant while considering the present request.

Conclusion: Regular bail was declined.

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