Anticipatory bail in GST circular trading allegations granted on parity with earlier connected matters.

In GST proceedings concerning alleged circular bill trading and wrongful tax credit, the Karnataka HC confined itself to the limited question of anticipatory bail. Noting that similar allegations had already been considered in earlier connected matters where bail was granted, the Court extended the same relief to the petitioners. Anticipatory bail was granted subject to detailed conditions to secure their presence and cooperation during investigation.

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Issues: Whether the petitioners, accused of involvement in alleged circular bill trading under GST proceedings, were entitled to anticipatory bail.

Analysis: The petition was considered only on the question of bail. The allegations related to alleged circular trading and claimed tax credit, but the Court noted that similar allegations had already been considered in earlier connected matters, in which bail had been granted. Relying on that earlier view and confining itself to the limited scope of the bail request, the Court held that the petitioners were entitled to the same relief. The Court imposed detailed conditions to secure their presence and cooperation during investigation.

Conclusion: Anticipatory bail was granted to the petitioners, subject to conditions.

Ratio Decidendi: Where the allegations are similar to those in an earlier matter already decided by the Court, and the relief sought is only anticipatory bail, the petitioners may be granted bail on appropriate conditions.

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