Anticipatory bail in GST fraud allegations granted subject to security, bonds, sureties, and cooperation with investigation.

Anticipatory bail was granted in a prosecution under the Jharkhand Goods and Services Tax Act, 2017 and allied penal provisions arising from allegations of forged registration documents and wrongful availment of input tax credit. The Court noted the petitioner's claim that the disputed credit had been reversed and that he was willing to cooperate with the investigation. On that basis, the matter was found fit for the grant of anticipatory bail, subject to deposit of cash security, furnishing of bail bond and sureties, and compliance with conditions ensuring cooperation with the investigation.

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Issues: Whether the petitioner was entitled to anticipatory bail in a case alleging offences under the Jharkhand Goods and Services Tax Act, 2017 and allied penal provisions.

Analysis: The application was considered in the backdrop of allegations of forged registration documents, wrongful availment of input tax credit, and the petitioner's submission that he had reversed the disputed credit and was willing to cooperate with the investigation. The Court found the matter fit for grant of the privilege of anticipatory bail.

Conclusion: Anticipatory bail was granted in favour of the petitioner, subject to deposit of cash security, furnishing of bail bond and sureties, and compliance with the conditions imposed for cooperation with the investigation.

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