Regular bail in GST fake invoice cases may be granted when evidence is documentary and custody is unnecessary.

Regular bail was considered in a GST prosecution involving allegations of fake invoices and wrongful availment and passing on of input tax credit. The material was mainly documentary, the relevant records had already been seized, and the offence carried a maximum sentence of five years with fine. Applying the settled principle that bail is the rule and jail the exception, and finding no need for continued custody during investigation or trial, the Court held that further detention was unnecessary. Bail was therefore granted subject to conditions, taking into account the applicant's local roots and the absence of a death- or life-imprisonment offence.

---

---

Issues: Whether the applicant accused was entitled to regular bail in a case alleging fraudulent availment and passing on of input tax credit under the GST enactments.

Analysis: The allegations related to use of fake invoices and wrongful availment and passing on of input tax credit, but the material was substantially documentary in nature and the relevant documents had already been seized. The punishment prescribed was up to five years with fine, the applicant was stated to be a resident with local roots, and the Court found no sufficient ground to keep him in custody till completion of investigation and trial. The Court applied the settled principles that bail is the rule and jail the exception and that liberty should not be curtailed beyond necessity.

Conclusion: The applicant was held entitled to regular bail, subject to conditions, and the relief was granted in his favour.

Ratio Decidendi: In a case resting mainly on documentary evidence, where the offence is not punishable with death or life imprisonment and continued custody is not necessary for investigation, regular bail may be granted subject to suitable conditions.

---