Anticipatory bail in alleged fake input tax credit case granted after cooperation with investigation and no need for custodial interrogation

Anticipatory bail was granted in a GST prosecution alleging fraudulent availment of input tax credit and loss to the Government exchequer. The HC noted that the petitioner had joined the investigation and had provided the laptop, voice sample and specimen signatures to the investigating agency, while further custodial interrogation was not shown to be necessary. The plea also relied on the contention that the alleged GST evasion fell within the category of a bailable offence under GST law. On those facts, interim protection was made absolute.

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Issues: Whether the petitioner was entitled to anticipatory bail in a case alleging fraudulent availing of input tax credit under GST.

Analysis: The allegations related to claiming false input tax credit and causing loss to the Government exchequer. The petitioner had joined the investigation and had supplied the laptop, voice sample and specimen signatures to the investigating agency, and further custodial interrogation was not shown to be necessary. The plea also relied on the contention that the alleged GST evasion fell within the category of a bailable offence under the GST law.

Conclusion: Anticipatory bail was granted and the interim protection was made absolute.

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