Anticipatory bail granted in GST-related forgery and input tax credit allegations after cooperation and no criminal antecedents.

Anticipatory bail was granted under Section 438 CrPC to applicants accused of using forged documents, bogus invoices and wrongful input tax credit, as the Court considered their asserted cooperation, absence of criminal antecedents and the fact that proceedings under Section 74 of the Uttar Pradesh GST Act were already underway. Applying the governing principles for anticipatory bail, the Court found protection from arrest justified on the record before it.

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Issues: Whether the applicants were entitled to anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973.

Analysis: The application arose from allegations concerning alleged forged documents, bogus invoices, and availment of input tax credit, but the record also showed that proceedings under Section 74 of the Uttar Pradesh Goods and Services Tax Act were already underway. The Court noted the applicants' assertion of cooperation, the absence of a criminal antecedent, and considered the matter in the light of the principles governing anticipatory bail.

Conclusion: Anticipatory bail was granted to the applicants.

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