Bail in alleged GST fraud refused where bogus firms, evidence tampering risk and ongoing investigation weighed against release.

Allegations of organised GST fraud, use of bogus firms, clandestine removal of goods, tax evasion and attempted destruction of evidence justified refusal of bail. The court treated the matter as a serious economic offence affecting public revenue, noted prima facie material of interference with evidence, and gave weight to the fact that investigation was ongoing, several co-accused were still absconding, and the alleged mastermind remained at large. On those facts, the applicant was found not fit for enlargement on bail and the bail application was declined.

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Issues: Whether the applicant was entitled to bail in a case alleging organised GST fraud, creation of bogus firms, tax evasion, and attempted tampering with evidence.

Analysis: The allegations disclosed a large-scale and structured fiscal offence involving multiple bogus firms, clandestine removal of goods, and substantial alleged evasion of GST. The investigation was still in progress, several co-accused had not been apprehended, and the alleged mastermind remained at large. The Court also noted prima facie material suggesting attempted destruction of evidence during search. In view of the gravity of the accusations, the magnitude of the alleged evasion, the risk of interference with investigation, and the settled approach that economic offences affecting public revenue require greater caution at the bail stage, the applicant was found not fit for enlargement on bail.

Conclusion: Bail was declined; the application failed.

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