Anticipatory bail in alleged input tax credit fraud was granted, with no present need for custodial interrogation.

Anticipatory bail under section 438 CrPC was granted in a case involving allegations of forgery, cheating and conspiracy arising from alleged sham transactions and wrongful availment of input tax credit. The Court noted that the allegations related to an earlier period, that a detailed revenue investigation had already been completed before the FIR, and that the circumstances did not show a present for custodial interrogation. Without expressing any opinion on the merits, the Court extended the benefit of anticipatory bail on furnishing a personal bond and surety, subject to conditions requiring cooperation and restraint.

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Issues: Whether the applicant was entitled to anticipatory bail under section 438 of the Code of Criminal Procedure.

Analysis: The application arose from allegations of forgery, cheating and conspiracy in connection with alleged sham transactions and wrongful availing of input tax credit. The Court noted that the alleged related to an earlier period, that a detailed revenue investigation had already been conducted before lodging of the FIR, and that the circumstances did not indicate a present need for custodial interrogation. Without expressing any opinion on the merits, the Court found it appropriate to extend the benefit of anticipatory bail, subject to conditions ensuring cooperation and restraint.

Conclusion: Anticipatory bail was granted to the applicant on furnishing personal bond and surety, subject to the stated conditions.

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