Bail in GST prosecution granted after prolonged custody, completed investigation and allegations based on statements and invoicing claims.

Bail was granted to a petitioner accused under the Odisha GST Act, 2017, after the Court noted prolonged custody of about one year, completion of investigation, and allegations based largely on statements, fake invoicing and bogus input tax credit. The Court also considered the contention that the alleged liability was revenue neutral and that the figures relied on had not been determined through assessment proceedings. On the stage of the case and the nature of the accusation, it found release appropriate and imposed strict conditions to secure appearance, cooperation and preservation of evidence.

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Issues: Whether the petitioner, accused of offences under the Odisha GST Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The petitioner had been in custody for about one year, the investigation had already been completed, and the allegation rested largely on statements and asserted fake invoicing and bogus input tax credit. The Court also took note of the contention that the alleged liability was said to be revenue neutral and that the figures relied upon were not determined through assessment proceedings under the Odisha GST Act, 2017. In view of the length of detention, the nature of the accusation, and the stage of the case, the Court found it appropriate to grant bail with strict conditions to ensure appearance, cooperation, and protection of evidence.

Conclusion: Bail was granted to the petitioner on stringent conditions.

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