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Issues: Whether the petitioner was entitled to bail in a prosecution under the Odisha Goods and Services Tax Act, 2017 involving allegations of bogus input tax credit, fake invoices and fictitious business entities.
Analysis: Bail is governed by judicial discretion to be exercised on settled considerations such as the nature of accusation, severity of punishment, prima facie material, possibility of tampering with evidence, and the likelihood of the accused absconding. Economic offences require careful scrutiny, but the court must still assess the case on its own facts. On the materials collected during investigation, the court found a prima facie case of involvement in the alleged GST fraud, but also noted that the petitioner was a local resident, had remained in custody for a substantial period, and the offence was punishable with a maximum term of five years. The court therefore balanced the seriousness of the allegations with the custody period and the risk of flight.
Conclusion: Bail was granted to the petitioner on stringent conditions.
Ratio Decidendi: Even in cases involving economic offences under the GST regime, bail may be granted where the court finds sufficient prima facie material but no substantial risk of absconding, subject to conditions that secure the trial process.
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