Regular bail refused in GST fraud and forgery allegations where IPC offences were treated as distinct from the tax complaint regime.

Allegations of cheating, fabrication of bills and documents, and wrongful availment of input tax credit under the GST framework were treated as separate from the offences under the Indian Penal Code, so the argument that only a GST complaint could be maintained was rejected. The Court noted that Section 467 IPC carries punishment up to life imprisonment, found no change in circumstances since the earlier bail petition, and accepted the State's apprehension of witness intimidation. Regular bail was therefore declined.

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Issues: Whether the petitioner was entitled to regular bail in a case alleging cheating, fabrication of bills and documents, and wrongful availing of Input Tax Credit under the GST framework and the Indian Penal Code.

Analysis: The allegations concerned fraudulent transactions, non-genuine Input Tax Credit, and absence of physical movement of goods. The Court held that the offences under the GST Act and the Indian Penal Code were separate and distinct, and the plea that only a complaint under the GST Act could lie was not acceptable. The Court also noted that Section 467 of the Indian Penal Code carried punishment up to life imprisonment, that there was no change in circumstance since the earlier bail petition, and that the State had expressed apprehension of witness intimidation if bail were granted.

Conclusion: The petitioner was not entitled to regular bail.

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