Bail in GST prosecution refused where no change in circumstances was shown and fake invoicing allegations persisted.

In a prosecution under the Central Goods and Services Tax Act, 2017, the court held that a third bail application could not be entertained in the absence of any change in circumstances. The investigation material and charge-sheet indicated creation of fake entities, non-transport of goods between entities, and generation of fake bills to claim input tax credit. As earlier bail rejection had already been recorded and no fresh circumstance was shown, the third bail application was rejected.

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Issues: Whether the third bail application deserved to be allowed in the absence of any change in circumstances in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The material collected in the investigation and the charge-sheet indicated that fake entities had been created, goods were not actually transported between entities, and fake bills were generated to claim input tax credit. Earlier rejection of bail had already been recorded, and no fresh circumstance was shown to justify a different view.

Conclusion: The third bail application was not liable to be entertained and was rejected.

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