Anticipatory bail in alleged GST evasion case allowed with strict safeguards pending completion of investigation.

Anticipatory bail was granted in a GST evasion case involving allegations of fake invoices, with the Court holding that the petitioner's actual involvement would be assessed after investigation and filing of the charge sheet. Applying Section 438 of the Code of Criminal Procedure, the Court accepted that interim protection could be given where strict safeguards were sufficient to secure cooperation with the investigation and prevent tampering with evidence. Relying on an earlier order on similar facts, it treated the alleged offence as not by itself barring pre-arrest bail and imposed stringent conditions to balance liberty and investigative needs.

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Issues: Whether anticipatory bail should be granted to the accused in respect of the alleged GST evasion offence during the pendency of investigation.

Analysis: The petition was under Section 438 of the Code of Criminal Procedure, 1973. The allegations concerned issuance of fake invoices and alleged evasion of GST, but the Court noted that the question of the petitioner's actual involvement would be examined after investigation and filing of the charge sheet. Relying on an earlier order on similar facts, the Court held that release on anticipatory bail could be granted if appropriate safeguards were imposed. The Court considered that stringent conditions could address concerns regarding cooperation with investigation and possible tampering with evidence.

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

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