Anticipatory bail in GST evasion allegations granted subject to cooperation and deposit of the disputed amount.

Anticipatory bail was granted in a GST evasion matter involving allegations of fraudulent input tax credit through invoices without actual supply of goods. The Court noted that the allegation attributable to the applicant was limited to about Rs. 32 lakhs, and took into account the applicant's willingness to deposit that amount, cooperate with the investigation, and assist the investigating agency. Comparable relief in similar matters was also considered. Bail was therefore allowed subject to conditions, including cooperation with the investigation and deposit of the stated amount.

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Issues: Whether the applicant was entitled to anticipatory bail in a GST evasion case.

Analysis: The applicant was implicated in allegations of fraudulent availment and passing on of input tax credit through invoices without actual supply of goods. The Court noted that, as far as the applicant was concerned, the allegation relatable to M/s Martiz Cera was limited to about Rs. 32 lakhs, while the applicant expressed readiness to deposit that amount and to cooperate with the investigation. The Court also took into account the comparable relief granted in similar matters and the applicant's undertaking to assist the investigating agency.

Conclusion: Anticipatory bail was granted in favour of the applicant, subject to conditions including cooperation with investigation and deposit of Rs. 32 lakhs.

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