Anticipatory bail in cheating and GST fraud allegations granted where custodial arrest was not considered necessary.

Anticipatory bail was considered in relation to allegations of cheating, forgery, criminal breach of trust and GST offences, including a claimed fraudulent input tax credit. The Court noted that the accused had already been required to report to the Investigating Officer and that crucial witnesses had been examined, so custodial arrest was not considered necessary for the bail request. Anticipatory bail was granted subject to the terms and conditions imposed by the trial court.

---

---

Issues: Whether anticipatory bail should be granted to an accused facing allegations of cheating, forgery, criminal breach of trust and offences under the Goods and Services Tax law.

Analysis: The allegations were treated as serious, including fraudulent claim of input tax credit and offences under the penal law and the Goods and Services Tax law. The Court noted that the petitioner had been required to report to the Investigating Officer and that the statements of crucial witnesses had already been recorded. On those circumstances, the Court found that custodial arrest was not warranted for the purpose of the bail request.

Conclusion: Anticipatory bail was granted, subject to terms and conditions imposed by the trial court.

---