Regular bail in GST fraud allegations was granted after prolonged custody and completion of investigation.

Regular bail in a GST prosecution was considered in light of alleged fake invoices and fraudulent availment of input tax credit, where the offence carried a maximum sentence of five years. The Court treated the petitioner's custody of about sixteen months, the filing of the challan, and the submission that tax had been paid after adjustment of input tax credit as relevant factors, while expressing no opinion on the merits. On those circumstances, regular bail was granted.

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Issues: Whether regular bail should be granted in a prosecution under the goods and services tax laws, having regard to the nature of the allegations, the period of custody, and the completion of investigation.

Analysis: The allegations related to the alleged use of fake invoices and fraudulent availment of input tax credit in a case punishable with a maximum sentence of five years. The petitioner had remained in custody for about sixteen months and the challan had already been presented. The Court also noted the submission that tax had been paid after adjustment of input tax credit and, without expressing any opinion on the merits, considered these circumstances relevant for bail.

Conclusion: Regular bail was granted to the petitioner.

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