Regular bail in GST wrongful input tax credit prosecution granted after prima facie assessment of allegations and antecedents.

The Gujarat HC granted regular bail in a GST prosecution under the penal provisions relating to wrongful input tax credit, noting the absence of criminal antecedents and the nature of the allegations. It considered the gravity of the offence, the role attributed to the accused, and the settled principle that bail may be decided on a prima facie assessment without detailed examination of evidence. On that basis, the Court exercised its discretion in favour of release on regular bail.

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Issues: Whether regular bail should be granted under Section 439 of the Code of Criminal Procedure, 1973 in a prosecution under Section 132(1)(c) and (d) of the Gujarat Goods and Services Tax Act, 2017.

Analysis: The applicant was accused of wrongful availment of input tax credit in a GST matter involving a substantial amount. The Court considered the absence of criminal antecedents, the nature of the allegations, the gravity of the offence, the role attributed to the accused, and the principle that bail discretion may be exercised on a prima facie assessment without detailed discussion of the evidence. The Court also referred to the settled approach governing grant of bail in appropriate cases.

Conclusion: Regular bail was granted.

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