Bail refused in alleged fake input tax credit case, with ongoing investigation and serious GST offence allegations.

Bail was refused in a case alleging wrongful availment of input tax credit under the CGST Act on invoices without receipt of goods. The Court noted that the investigation was still in progress and treated the gravity of the allegations and the seriousness of the offence as relevant factors. It declined to express any opinion on the merits at the bail stage and, on that basis, did not grant bail to the accused.

---

---

Issues: Whether bail should be granted to the accused in a case involving alleged wrongful availment of input tax credit under the Central Goods and Services Tax Act, 2017.

Analysis: The allegation involved wrongful availment of input tax credit of a substantial amount on the basis of invoices without receipt of goods. The investigation was still in progress. The Court took into account the gravity of the allegations and the seriousness of the offence, and declined to express any opinion on the merits while considering the bail request.

Conclusion: Bail was not granted to the accused.

---