Anticipatory bail in GST misappropriation allegations confirmed after cooperation, deposit of amount, and partial return of funds.

Anticipatory bail was confirmed in an FIR alleging misappropriation of GST-related funds, where the petitioner had joined the investigation, deposited the directed amount without prejudice, and part of the money had already been returned. The Court treated the allegations as primarily directed against the Chartered Accountant entrusted with filing GST returns, and on that factual basis found the interim protection fit to be made absolute. The petitioner was therefore granted anticipatory bail.

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Issues: Whether the petitioner was entitled to anticipatory bail in the FIR alleging misappropriation of GST-related and connected offences.

Analysis: The petitioner had joined the investigation, deposited the directed amount of Rs. 10 lakhs, and the allegations were stated to be primarily against the Chartered Accountant who was entrusted with filing the GST returns. The Court also noted that part of the amount had already been returned and that the deposit was without prejudice to the rights of the parties. In these circumstances, the interim protection earlier granted was considered fit to be confirmed.

Conclusion: The petitioner was granted anticipatory bail and the interim order was made absolute.

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