Anticipatory bail refused in GST corruption probe, with custodial interrogation held necessary for effective investigation.

Anticipatory bail was declined in a case alleging GST-linked corruption, tax evasion and misuse of official position, as the material suggested a continuing conspiracy involving officials, transporters and intermediaries. The Court held that at the pre-arrest stage it was not proper to assess the evidentiary value of the investigation record, and that the allegations required deeper scrutiny. It further found custodial interrogation necessary for a fair and full investigation, and held that the need to protect tax collection outweighed the claim to personal liberty on the facts presented.

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Issues: Whether anticipatory bail should be granted in a case involving alleged GST-linked corruption, tax evasion, and misuse of official position.

Analysis: The allegations disclosed a serious and continuing conspiracy involving officials, transporters, and intermediaries, with material suggesting receipt of illegal gratification, discrepancies in official files, and irregular handling of detained vehicles. The Court held that at the stage of pre-arrest bail, it was not appropriate to assess the evidentiary value of the investigation material. It further observed that the nature of the allegations required a deeper probe and that custodial interrogation was necessary for fair and full investigation. The Court also weighed personal liberty against the need to protect tax collection and found that the latter consideration prevailed in the facts of the case.

Conclusion: Anticipatory bail was declined because the petitioner was not entitled to pre-arrest protection on the material then available.

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