GST evasion and fraudulent input tax credit allegations supported regular bail where offences were compoundable and compounding was offered.

Allegations of GST evasion and fraudulent input tax credit through invoices from a purported fake entity were treated as a tax-evasion matter. The offence under the GST enactment was stated to be compoundable, and the applicant's readiness to compound was noted. On those facts, the Court considered the circumstances sufficient to justify bail and confirmed the interim protection already granted, holding the applicant entitled to regular bail.

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Issues: Whether the applicant was entitled to confirmation of interim bail as regular bail in proceedings arising from alleged GST evasion and fraudulent availment of input tax credit.

Analysis: The application arose from allegations that the applicant's concern had used invoices and bills of a purportedly fake entity to avail input tax credit in a fraudulent manner. The offence alleged under the GST enactment was compoundable, and the applicant expressed readiness to compound the offences. On the facts placed before the Court, the matter was treated as one of tax evasion, and the circumstances were found sufficient to justify bail.

Conclusion: The applicant was held entitled to regular bail, and the interim bail already granted was confirmed.

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