Anticipatory bail refused in alleged input tax credit fraud, with non-cooperation and prior similar involvement weighing against pre-arrest relief.

Anticipatory bail under Section 438 CrPC was refused where allegations concerned fraudulent availment of input tax credit through non-existent firms, the investigation remained ongoing, and the applicant was found to have not cooperated with investigative requests, including furnishing information and opening electronic records for verification. The Court also considered the applicant's previous involvement in similar matters. On these facts, the overall circumstances were held not to justify pre-arrest protection, and the request for anticipatory bail was rejected.

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Issues: Whether the applicant was entitled to anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973 in view of the alleged fraudulent availment of input tax credit, his alleged non-cooperation in investigation, and his previous involvement in similar offences.

Analysis: The application was considered against the backdrop of allegations of large-scale fraudulent input tax credit through non-existent firms, a continuing investigation, and the applicant's alleged failure to cooperate with investigative requests, including furnishing information and opening electronic records for verification. The Court also took note of the applicant's previous involvement in similar matters and the pending nature of the investigation. In these circumstances, and despite the submission that immediate arrest was not presently required, the Court found that the overall facts did not justify the grant of anticipatory bail.

Conclusion: The applicant was not entitled to anticipatory bail and the request was rejected.

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