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Issues: Whether the petitioners, arrested in connection with alleged wrongful availment and passing on of fake input tax credit under the GST regime, were entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.
Analysis: The allegation concerned issuance and use of fake invoices and wrongful input tax credit under the Central Goods and Services Tax Act, 2017. The Court noted that the petitioners had remained in custody for about 51/2 months, the investigation was complete, the charge-sheet had been filed, the maximum punishment prescribed was five years, and the petitioners had no criminal antecedents. The Court also considered the age of one petitioner and the prevailing COVID-19 situation, while balancing the seriousness of the alleged economic offence against the stage of the case and the absence of further custodial requirement.
Conclusion: The petitioners were held entitled to bail and were directed to be released on furnishing the specified bonds and sureties.
Ratio Decidendi: In a GST prosecution involving alleged fake input tax credit, bail may be granted where investigation is complete, the accused have substantial custody, there are no criminal antecedents, and further custodial interrogation is not , notwithstanding the seriousness of the economic offence.
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