Regular bail in alleged GST input tax credit fraud granted after considering incarceration, gravity of allegations, and cooperation.

Regular bail was granted in a prosecution for alleged wrongful availment and passing on of input tax credit under the CGST Act, as the Court exercised discretion under Section 439 CrPC after considering the period of incarceration, the nature and gravity of the allegations, the role attributed to the applicant, and the applicant's willingness to deposit money and cooperate with the investigation. Without undertaking a detailed appraisal of the evidence, the Court treated the matter as fit for bail subject to conditions.

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Issues: Whether the applicant was entitled to regular bail in a prosecution alleging wrongful availment and passing on of input tax credit under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973. The Court took into account the period of incarceration, the nature of the allegations, the gravity of the offence, and the role attributed to the applicant, and noted that the matter could proceed subject to conditions. The willingness of the applicant to deposit money and cooperate with the investigation was also considered. Without entering into a detailed appraisal of the evidence, the Court found the case fit for exercise of bail discretion.

Conclusion: The applicant was entitled to regular bail on terms and conditions imposed by the Court.

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