Bail refused in GST evasion case where prima facie material linked the petitioner to a substantial scam.

Bail under Section 439 CrPC was refused in a GST evasion matter because the investigation disclosed prima facie material linking the petitioner to a substantial evasion scam. The Court held that, on the material collected, the allegations and supporting evidence did not justify enlarging the petitioner on bail. Bail was declined.

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Issues: Whether the petitioner was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973 in a case involving alleged GST evasion.

Analysis: The investigation indicated involvement in a substantial GST evasion scam and prima facie material linked the petitioner to the offence. In the presence of such material, the Court found that the allegations and evidence collected did not justify enlarging the petitioner on bail.

Conclusion: Bail was declined.

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