Bail granted in alleged illegal Input Tax Credit case, subject to bond, sureties, and fortnightly appearance

Bail was granted to an accused in an alleged illegal Input Tax Credit matter under the Central Goods and Services Tax Act, 2017. The court directed release on execution of a bail bond with two sureties of the same amount and imposed continuing cooperation conditions. The petitioner must cooperate with the Investigating Officer and appear before the Investigating Authority once every fortnight.

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Issues: Whether the petitioner, accused under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017, was entitled to bail in view of the period of custody.

Analysis: The petitioner was in custody since 23.08.2018 and was alleged to have illegally availed Input Tax Credit. Considering the length of custody, the Court found it to enlarge the petitioner on bail. The order also required the petitioner to cooperate with the Investigating Officer and to appear before the Investigating Authority once a fortnight until completion of investigation.

Conclusion: Bail was granted to the petitioner.

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