Bail in alleged GST evasion can be refused where investigation is ongoing and evidence tampering is feared.

Bail was refused in a prosecution alleging large-scale suppression of turnover and GST evasion, as the court treated the seriousness of the alleged tax default, the material collected during search and investigation, and the fact that the investigation was still ongoing as relevant against release. The court also accepted the apprehension that the accused might tamper with evidence if enlarged on bail. On that basis, the pending investigation and risk of interference with evidence justified of bail.

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Issues: Whether bail should be granted to the accused in a prosecution alleging large-scale suppression of turnover and GST evasion, where investigation was still in progress and apprehension of tampering with evidence was raised.

Analysis: The application was considered in the context of the alleged huge tax evasion, the material collected during search and investigation, and the submission that the accused had suppressed turnover and not discharged GST liability. The pending investigation and the possibility of interference with evidence were treated as relevant factors against release on bail.

Conclusion: Bail was refused.

Ratio Decidendi: In a case involving serious alleged GST evasion and a continuing investigation, bail may be declined where the court finds a real apprehension of tampering with evidence.

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