Regular bail in GST fake invoice case allowed where investigation was nearly complete and custody was no longer necessary

Regular bail was granted in a CGST prosecution alleging availing of input tax credit on fake invoices because the application under Section 439 CrPC was supported by the fact that the investigation was virtually complete, the case depended mainly on documentary material already seized, and further custodial detention was not shown to be necessary. The court also noted that the trial was unlikely to conclude soon, which weighed in favour of release on bail.

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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offence under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973. The allegations related to availing of input tax credit on the basis of fake invoices. The record indicated that the applicant had been in custody since 13.10.2023, the investigation was virtually over, the case rested principally on documentary material already seized by the investigating agency, and the applicant's further custodial presence was not shown to be necessary. The trial was also not likely to conclude in the near future.

Conclusion: The applicant was entitled to be enlarged on regular bail.

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