Bail in alleged GST evasion case refused where the offence was serious and investigation remained incomplete.

Bail was declined to an accused in custody for an alleged offence under the Odisha Goods and Services Tax Act because the matter was treated as a serious economic offence involving substantial loss to the State exchequer. The Court noted that investigation was still in progress and that further facts about the planned nature of the alleged offence were likely to emerge. On that basis, the seriousness of the accusation and the incomplete stage of investigation weighed against enlargement on bail.

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Issues: Whether bail should be granted to an accused in custody for an alleged offence under the Odisha Goods and Services Tax Act during the pendency of investigation.

Analysis: The allegation involved a serious economic offence with substantial loss to the State exchequer. The Court also noted that the investigation was still in progress and that further facts relating to the planned nature of the offence were likely to emerge. In these circumstances, the seriousness of the accusation and the stage of investigation weighed against enlargement on bail.

Conclusion: Bail was declined.

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