Anticipatory bail in GST evasion allegations granted where no prima facie direct involvement was shown.

Anticipatory bail was granted in a GST evasion matter where the principal allegation was against the applicant's father and the record did not show prima facie material of the applicant's direct involvement. The Court considered the applicant's age, studies, and the absence of material suggesting a likelihood of absconding or misuse of liberty. On that basis, protection from arrest was found justified, and release on bail was directed subject to conditions.

---

---

Issues: Whether the petitioner was entitled to anticipatory bail in connection with alleged GST evasion and related offences.

Analysis: The allegation of tax evasion was principally against the petitioner's father. The material against the petitioner was confined to an assertion of active involvement, without prima facie material showing direct tax evasion by him. The Court also took into account the petitioner's age, his studies, and the settled principle that anticipatory bail may be granted where the accused is not shown to be likely to abscond or misuse liberty.

Conclusion: Anticipatory bail was granted to the petitioner.

Final Conclusion: The petitioner was held fit for protection from arrest, and release on bail was directed on compliance with stipulated conditions.

Ratio Decidendi: Anticipatory bail may be granted where the accusation against the applicant is not supported by prima facie material of direct involvement and the circumstances do not indicate a likelihood of absconding or misuse of liberty.

---