Bail refusal in alleged GST input tax credit fraud as investigation remained pending and offence was treated as serious

Bail under Section 439 CrPC was refused in a prosecution under Section 132 of the CGST Act, 2017 because the Court treated the alleged wrongful claim of input tax credit on a large scale as a serious offence and noted that the investigation was still pending. On the factual circumstances placed before it, the Court held that release on bail was not justified at that stage.

---

---

Issues: Whether the petitioner was entitled to bail in a prosecution under Section 132 of the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973. The allegations concerned wrongful claim of input tax credit on a large scale, and the investigation was stated to be still pending. In view of the seriousness of the alleged offence and the factual circumstances placed before the Court, bail was not considered justified at that stage.

Conclusion: Bail was refused.

---