GST fraud and fake invoice allegations justified refusal of regular bail where investigation showed no actual supply and no returns filed.

Regular bail was declined in a case alleging GST evasion through bogus firms, invoice issuance without supply of goods, and wrongful availing of input tax credit. The Court relied on the petitioner's statement recorded during investigation, including admissions that no goods were physically received or sold and that no GST return was filed. Given the statutory power of arrest for offences under Section 132(1)(a), (b) and (c) of the GST Act and the material collected during investigation, the Court found no ground to enlarge the petitioner on bail. The bail application was rejected.

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Issues: Whether the petitioner was entitled to grant of regular bail in a case alleging GST evasion through fake invoices and wrongful input tax credit.

Analysis: The allegations disclosed a large-scale GST fraud involving bogus firms, issuance of invoices without supply of goods and availing of input tax credit on the strength of such invoices. The petitioner's statement recorded during investigation under the GST Act was relied upon, including admissions that no goods were physically received or sold and that no GST return was filed. In view of the statutory power of arrest for offences under Section 132(1)(a), (b) and (c) and the material collected during investigation, the Court found no ground to enlarge the petitioner on bail.

Conclusion: The application for regular bail was rejected and the decision was against the petitioner.

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