Bail in fake input tax credit investigation granted where documentary evidence, custody period, and weak interference risk favoured release.

Bail was granted in a GST case involving alleged fake input tax credit because the Court found the settled bail factors favoured release: personal liberty and the presumption of innocence outweighed continued detention, the material was largely documentary, and the accused had remained in judicial custody for a substantial period without interrogation. The record did not show that he was the ultimate beneficiary of the alleged tax credit, and the apprehension that he would hamper the investigation was not supported by specific material. His statement to the investigating officer was treated as insufficient at that stage without independent corroboration, and bail was allowed subject to conditions.

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Issues: Whether the accused was entitled to bail in a case alleging fake input tax credit and related GST irregularities.

Analysis: The application was considered on settled bail principles, including the primacy of personal liberty, the presumption of innocence, the need for pre-trial detention to be justified by necessity, and the risk of interference with investigation. The Court noted that the material against the accused was primarily documentary in nature, that he had remained in judicial custody without interrogation for a substantial period, and that the record did not show that he was the ultimate beneficiary of the alleged fake input tax credit. The Court also found that the asserted apprehension of hampering the investigation was not supported by specific material, and that the accused's statement recorded by the investigating officer could not at that stage be relied upon without independent corroboration.

Conclusion: Bail was granted to the accused on furnishing bail bond and surety, subject to conditions regarding cooperation with investigation, non-travel without permission, and non-interference with witnesses or evidence.

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