Anticipatory bail in alleged GST evasion refused where serious economic offence allegations warranted strict scrutiny.

Anticipatory bail was refused in a GST evasion matter because the allegations disclosed a serious economic offence affecting the financial system. The Court considered the nature of the tax-evasion accusations, the surrounding circumstances, and the settled approach that economic offences warrant strict scrutiny before bail is granted. On that basis, it held that the case was not fit for anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973.

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Issues: Whether anticipatory bail should be granted in a case involving alleged large-scale GST evasion and economic offence.

Analysis: The bail plea was considered in the context of the alleged tax evasion, the nature of the accusations under the GST law, and the settled approach that economic offences have a serious impact on the financial system. The Court found that, having regard to the seriousness of the allegations and the surrounding circumstances, the case was not fit for grant of anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973.

Conclusion: Anticipatory bail was refused.

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