Interim anticipatory bail in GST forgery and ITC evasion allegations granted with cooperation and compliance conditions.

Interim anticipatory bail was considered in allegations of input tax credit evasion and forgery of documents. The Court noted the petitioner's willingness to join the investigation, cooperate fully, and deposit part of the disputed amount with GST authorities, and observed that the dispute rested largely on documentary material already in police custody. As custodial interrogation was not shown to be necessary at that stage, interim protection was granted subject to bonds, surety, joining the investigation as required, depositing the passport, and compliance with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.

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Issues: Whether interim anticipatory bail should be granted in a case alleging evasion of input tax credit and forgery of documents, subject to conditions.

Analysis: The petitioner expressed readiness to join the investigation, cooperate fully, and deposit part of the disputed amount with the GST authorities. The dispute was stated to rest substantially on documentary material already in police custody, and the Court found that custodial interrogation was not shown to be for the investigation at that stage. The Court therefore considered it appropriate to protect the petitioner with interim bail while ensuring cooperation and compliance with statutory conditions.

Conclusion: Interim anticipatory bail was granted, subject to furnishing bonds and surety, joining the investigation as required, depositing the passport, and complying with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.

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