Regular bail in GST input tax credit case granted after completed investigation, filed complaint, and no risk of evidence tampering.

In a prosecution for alleged wrongful availment of input tax credit under GST law, the HC granted regular bail after noting that investigation was complete, the complaint had been filed, the applicant had no criminal antecedents, and custody had continued since 05.11.2023. The Court found no appreciable risk of tampering with evidence and held that further incarceration was not warranted, while making clear that it expressed no view on the merits of the allegations. Release on bail was directed subject to conditions securing the applicant's before the trial court and compliance with the trial process.

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Issues: Whether the applicant was entitled to regular bail in a prosecution for alleged wrongful availment of input tax credit under the GST law, having regard to completion of investigation, filing of complaint, absence of criminal antecedents, and the period of custody.

Analysis: The complaint had already been filed and the further investigation stood completed. The applicant had no previous criminal antecedents and had remained in custody since 05.11.2023. In these circumstances, the Court found that there was no appreciable risk of tampering with evidence and that continued incarceration was not warranted, without expressing any view on the merits of the case.

Conclusion: The applicant was held entitled to regular bail.

Final Conclusion: Liberty was restored by directing release on bail, subject to conditions ensuring presence before the trial court and compliance with the trial process.

Ratio Decidendi: Where investigation is complete, the complaint has been filed, the accused has no criminal antecedents, and there is no apparent risk of tampering with evidence, continued custody is not justified and regular bail may be granted.

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