GST fake invoice investigation and input tax credit fraud justify denial of regular bail during inquiry.

Regular bail was refused in a GST investigation involving alleged fake invoices, bogus firms, wrongful input tax credit and tax evasion. The Court relied on the statement recorded under section 70 of the CGST Act and the investigation material indicating the petitioner's role in the alleged offence. It also noted the statutory power of arrest under section 69 for offences under section 132(1)(a), (b) and (c). In view of the collected material and the fact that the main accused had not yet been arrested, the bail application was rejected.

---

---

Issues: Whether the petitioner was entitled to regular bail in respect of alleged offences under the Goods and Services Tax law during investigation.

Analysis: The petitioner was arrested in an investigation concerning alleged issuance of fake invoices and wrongful availment of input tax credit. The statement recorded under section 70 of the Central Goods and Services Tax Act, 2017, along with the investigation material, was relied upon to show involvement in creation of bogus firms and tax evasion. The statutory power of arrest under section 69 of the Central Goods and Services Tax Act, 2017, was noted in the context of offences under section 132(1)(a), (b) and (c) of that Act. In view of the materials collected and the fact that the main accused had not yet been arrested, bail was declined.

Conclusion: The petitioner was not entitled to bail and the application was rejected.

---