Anticipatory bail denied in GST-related cheating and conspiracy allegations due to serious economic irregularities and custodial interrogation need.

Anticipatory bail was declined in an FIR alleging cheating, conspiracy and GST-related irregularities because the record disclosed serious accusations of fake firms, forged documents and large-scale evasion-linked transactions. The HC considered that custodial interrogation was necessary and, without entering into the merits in detail, found no basis to grant the discretionary pre-arrest relief. The ruling reflects the principle that anticipatory bail may be refused where the allegations indicate serious economic offences and effective investigation requires custody.

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Issues: Whether the petitioner was entitled to anticipatory bail in the FIR alleging cheating and conspiracy in connection with purported GST-related transactions.

Analysis: The petition was examined on the basis of the record and the allegations of serious irregularities, including formation of fake firms, forged documents, and large-scale evasion-related transactions. The Court noted that the petitioner was required for custodial interrogation and, without entering into the merits in detail, found no reason to extend the discretionary relief of anticipatory bail.

Conclusion: Anticipatory bail was declined.

Final Conclusion: The petition for pre-arrest protection failed and no interim liberty was granted.

Ratio Decidendi: Anticipatory bail may be refused where the allegations disclose serious economic irregularities and custodial interrogation is necessary.

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