Anticipatory bail in alleged GST evasion was granted after the Court weighed investigation material and pre-arrest protection needs.

Anticipatory bail in alleged GST evasion matters was assessed by reference to the gravity of the accusations, the investigation material, and the defence contention that the prosecution relied substantially on statements recorded during inquiry. The Court also noted that confidential evidence should not be discussed in detail at the pre-arrest stage. On a careful appraisal of the record, it found the case fit for pre-arrest protection and granted anticipatory bail to the petitioner.

---

---

Issues: Whether anticipatory bail should be granted to the petitioner in respect of alleged GST evasion and allied offences.

Analysis: The Court considered the nature and gravity of the ations, the material collected during investigation, and the submissions on both sides, including the contention that the prosecution case rested substantially on statements recorded during investigation. It also noted that detailed discussion of the confidential evidence was not appropriate at this stage. On a careful appraisal of the record, the Court found that the case was fit for grant of pre-arrest protection.

Conclusion: Anticipatory bail was granted to the petitioner.

---