Anticipatory bail in GST fake ITC probe granted where no concrete material justified custodial interrogation.

Anticipatory bail was granted in a GST fake input tax credit investigation because the Court found no clear material showing the applicant's role to be materially greater or lesser than other accused, and the statements recorded under Section 70 of the CGST Act did not by themselves justify custodial interrogation. The applicant had filed an affidavit and joined the investigation, and no specific legal bar or concrete material was shown to support continued denial of pre-arrest protection. Bail was allowed on conditions requiring cooperation with investigation, surrender of passport, and compliance with restrictions during the bail period.

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Issues: Whether anticipatory bail should be granted to the applicant accused in a GST fake ITC investigation.

Analysis: The allegations concerned a large fake input tax credit racket, but the Court found that at this stage it could not be stated with certainty that the applicant's role was substantially greater or lesser than that of other accused persons. The Court noted that statements recorded under Section 70 of the Central Goods and Services Tax Act, 2017 did not by themselves make custody necessary, and that the applicant had also filed an affidavit and had joined investigation. The Court further observed that no specific legal bar or concrete material was shown to justify continued denial of anticipatory bail.

Conclusion: Anticipatory bail was granted to the applicant.

Final Conclusion: The applicant was protected from arrest on conditions requiring cooperation with investigation, surrender of passport, and compliance with restrictions during the bail period.

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