Regular bail in GST fake invoice prosecution granted where further custodial interrogation was found unnecessary.

Regular bail was granted in a GST prosecution alleging fraudulent availment and passing on of input tax credit through fake invoices. The Court noted that the case was largely documentary, incriminating documents and cash had already been seized, the complaint had been filed, and further custodial interrogation was not shown to be necessary. It reiterated that even in economic offences bail is not to be denied as a matter of rule, and that custody depends on the facts and the need to secure the accused's presence at trial. Bail was therefore allowed subject to conditions and a monetary deposit.

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Issues: Whether the applicant was entitled to regular bail in a GST prosecution involving alleged fraudulent availment and passing on of input tax credit through fake invoices.

Analysis: The application was considered in the context of the nature of the allegations, the stage of investigation, the material already seized, and the necessity of further custodial interrogation. The record showed that the search had yielded incriminating documents and cash, the case was substantially documentary in nature, and the complaint had already been filed. The Court found that continued custody was not shown to be necessary and noted that even in economic offences bail cannot be denied as a matter of rule, the decision depending on the facts of the case and the need to secure the accused's presence at trial.

Conclusion: Regular bail was granted to the applicant, subject to conditions and monetary deposit, because further custody was not warranted.

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