Pre-arrest bail declined where warehouse records, transport statements and GST material showed a prima facie goods-supply case.

Goods-supply allegations, non-payment, and investigation material including warehouse records, vehicle and driver statements, and GST communications showing input tax credit against the invoices supported a prima facie prosecution case. The Court held that this material could not be brushed aside at the pre-arrest bail stage and that the documentary and corroborative evidence did not justify anticipatory protection. Pre-arrest bail was therefore declined and the application rejected.

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Issues: Whether the applicant was entitled to pre-arrest bail in view of the material collected during investigation.

Analysis: The allegations concerned supply of goods and non-payment, and the investigation material included warehouse records, vehicle and driver statements, and the communication from the GST authorities indicating availing of input tax credit against the invoices in question. On this material, the Court found sufficient prima facie grounds to believe that goods had been supplied to the applicant and that the prosecution case could not be brushed aside at the bail stage. The Court also noted that the case rested on documentary and related corroborative evidence, but concluded that the facts did not justify pre-arrest protection.

Conclusion: Pre-arrest bail was declined and the application was rejected.

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