Bail in GST fraud allegations granted after custody length, pending co-accused investigation, and compoundable nature were considered.

Allegations of fraudulent input tax credit and passing of GST credit under the CGST Act were considered in a bail application under Section 439 CrPC. The Court weighed the petitioner's custody since 08.01.2020, the filing of complaint, pending investigation against co-accused, the compoundable nature of the offence, and the maximum punishment prescribed. Without expressing any opinion on the merits, it found it just and proper to enlarge the petitioner on bail. Bail was granted on terms, including furnishing personal bond and sureties and complying with the conditions under Section 437(3) CrPC.

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Issues: Whether the petitioner, accused of offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The allegations concerned fraudulent input tax credit and passing of GST credit, but the Court also noted the petitioner's custody since 08.01.2020, the filing of complaint, the pendency of investigation against co-accused, the compoundable nature of the offence, and the maximum punishment prescribed. Balancing these factors, and without expressing any opinion on the merits, the Court found it just and proper to enlarge the petitioner on bail.

Conclusion: Bail was granted to the petitioner on terms, including furnishing personal bond and sureties and compliance with the conditions under Section 437(3) of the Code of Criminal Procedure, 1973.

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