Bail refusal in GST evasion probe where fake invoices, fake e-way bills and evidence-tampering risks justified continued custody.

Bail was refused in a GST evasion case involving alleged manipulation of invoices and fake e-way bills because the record indicated a substantial economic offence, the accused's role in facilitating fabricated transactions, and a continuing investigation requiring examination of extensive documents. Release at that stage was considered likely to hamper the inquiry and create a risk of tampering with evidence. The decision turned on the seriousness of the allegations and the need to preserve the integrity of the investigation.

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Issues: Whether bail should be granted to the accused-petitioner in a case involving alleged manipulation of invoices, fake e-way bills and large-scale tax evasion under the goods and services tax regime.

Analysis: The allegations disclosed a substantial economic offence involving fake invoices, fake e-way bills and a large alleged revenue loss. The record indicated the petitioner's role in facilitating the transactions and in arranging fabricated documents. The investigation was still continuing and required examination of numerous documents and materials at several stages. In these circumstances, release on bail was considered likely to hamper the investigation and create a risk of tampering with evidence.

Conclusion: Bail was refused at this stage.

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