Anticipatory bail refused in GST fraud probe where non-cooperation and alleged circular trading weighed against pre-arrest protection.

Anticipatory bail was refused in a GST investigation involving alleged circular trading and fraudulent input tax credit claims under the Central Goods and Services Tax Act, 2017. The court noted that the applicant was linked to the main accused, had initially joined the inquiry, but later repeatedly failed to appear despite summons and did not comply with an interim direction. Because the investigation was still at a nascent stage and the applicant's presence was considered necessary to trace the role of all persons involved, the applicant's conduct weighed against pre-arrest protection. Bail was therefore declined.

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Issues: Whether anticipatory bail should be granted to the applicant in connection with the GST investigation and alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered in the backdrop of allegations of circular trading, fraudulent availment of input tax credit, and the applicant's role as one of the entities linked to the main accused. The applicant had initially joined inquiry, but the record showed repeated non-appearance despite summons and failure to adhere to the interim direction. The investigation was at a nascent stage, and the applicant's availability was considered important for uncovering the role of all concerned persons. On these facts, the Court found the applicant's conduct disfavoured grant of anticipatory bail.

Conclusion: Anticipatory bail was refused.

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