Anticipatory bail in alleged GST irregularity matters turns on absence of prima facie IPC ingredients

The material on record showed GST invoices and e-way bills, and the seized vehicle carried the declared goods. The Court found that the prosecution had not produced material showing forged documents or otherwise establishing the ingredients of the alleged Indian Penal Code offences. At this stage, the matter was treated as a possible GST compliance irregularity rather than a prima facie criminal case under the Penal Code, and anticipatory bail was granted.

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Issues: Whether the applicant was entitled to anticipatory bail in connection with offences alleged under the Indian Penal Code, where the material on record indicated possible GST-related irregularity but did not prima facie establish the alleged criminal offences.

Analysis: The record showed that GST invoices and e-way bills existed and the seized vehicle carried the declared goods, while the prosecution had not collected material showing that the applicant had prepared forged documents or otherwise made out the ingredients of the alleged offences. The Court treated the matter, at this stage, as one that may involve violation of GST requirements, but found that the collected material did not prima facie establish commission of the offences under the Indian Penal Code.

Conclusion: Anticipatory bail was granted to the applicant.

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