Anticipatory bail in suspected GST evasion case declined where bogus business indicators and economic offence allegations justified investigation

Anticipatory bail was refused in a case alleging cheating, forgery and conspiracy arising from suspected GST evasion and a bogus business setup. The Court noted that the firm operated from a declared premises found to be dubious, with no business records on site and transactions suggesting movement of goods without genuine business infrastructure. It treated the allegations as an economic offence involving serious IPC provisions and held that the absence of a prior tax-demand notice was not enough to prevent arrest where custodial interrogation could assist the investigation.

---

---

Issues: Whether anticipatory bail should be granted in a case alleging cheating, forgery and conspiracy arising out of suspected GST evasion and bogus business .

Analysis: The allegations disclosed that the applicant's firm was found operating from a declared premises that appeared dubious, with no business records at the site and transactions suggesting large-scale movement of goods without corresponding genuine business infrastructure. The Court also noted that the matter involved allegations not only under GST law but also under serious penal provisions of the Indian Penal Code, and that the nature of the accusations indicated an economic offence. In such circumstances, the plea that no prior tax-demand notice had been issued was not treated as a sufficient basis to restrain arrest in the criminal case, particularly when custodial interrogation could be relevant to the investigation.

Conclusion: Anticipatory bail was declined.

---