Bail in GST bogus invoice case refused as allegations of fabricated bills and fake input tax credit remained under investigation.

A bail application in a GST prosecution was rejected where the accused was alleged to have acted as an accountant, issued false bills without actual supply of goods, and facilitated bogus input tax credit and tax evasion. The Court treated the allegations as serious, relied on the continuing investigation and the accused's statement admitting his role in issuing bills for bogus firms, and held that the material did not justify release on bail at that stage.

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Issues: Whether the applicant was entitled to bail in a prosecution alleging issuance of bogus invoices, wrongful availment and transfer of input tax credit, and tax evasion under the GST laws.

Analysis: The applicant was alleged to have acted as the accountant of the firm and to have issued false and fabricated bills without actual supply of goods, thereby facilitating bogus input tax credit and large-scale tax evasion. The record also referred to his statement under Section 70 of the Central Goods and Services Tax Act, 2017, in which he admitted his role in the firm and the issuance of bills for bogus firms. The Court treated the allegations as serious, noted that investigation was still continuing, and found that the material did not justify release on bail at that stage.

Conclusion: Bail was declined and the application was rejected.

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