Interim bail in GST prosecution granted where accounts and tax payment records required verification before further coercive action.

Interim bail was granted to a petitioner accused under Section 132(1)(d) of the CGST Act after a factual dispute arose over alleged non-remittance of tax collected from customers and non-production of records. The court noted the petitioner's claim that returns had been filed and input tax had been paid, while the respondent disputed those assertions. To allow production and verification of accounts and payment particulars, interim release was ordered on conditions securing attendance, cooperation with the enquiry, production of records, and restraint from tampering with evidence or absconding.

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Issues: Whether interim bail should be granted to the petitioner accused of an offence under Section 132(1)(d) of the Central Goods and Services Tax Act, 2017, pending production and verification of accounts and tax payment particulars.

Analysis: The allegations concerned non-remittance of tax after collection from customers and non-production of records despite summons. The petitioner asserted that returns had been filed and that input tax had already been paid, while the respondent disputed those assertions. In view of the factual dispute and to enable the petitioner to produce the accounts and payment particulars for verification, interim release was considered appropriate on conditions securing attendance and cooperation with the enquiry.

Conclusion: Interim bail was granted to the petitioner till 08.04.2021 on specified conditions, including execution of bond, appearance before the respondent, production of records, and restraint from tampering with evidence or absconding.

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