Regular bail in CGST input tax credit offence granted after custody, gravity, and cooperation factors were weighed.

Regular bail under Section 439 CrPC was granted in a CGST Act prosecution alleging wrongful availing and passing on of input tax credit under Section 132(1)(b). The Court considered the period of custody, the nature and gravity of the allegations, the role attributed to the accused, and the proposed deposit and cooperation conditions, and found the matter fit for exercise of bail discretion without detailed examination of evidence. Bail was therefore allowed on conditions.

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Issues: Whether the applicant was entitled to regular bail in an offence alleged under the Central Goods and Services Tax Act, 2017.

Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973. The allegation was of an offence under Section 132(1)(b) of the Central Goods and Services Tax Act, 2017 involving wrongful availing and passing on of input tax credit. The Court considered the period of custody, the nature of allegations, the gravity of the offence, the role attributed to the accused, and the proposed deposit and cooperation conditions, and held that the case was fit for exercise of bail discretion without detailed discussion of evidence.

Conclusion: Regular bail was granted to the applicant on conditions.

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