Regular bail in GST input tax credit case granted after considering custody, allegations, and punishment

Regular bail was granted in a GST prosecution where the applicant was alleged to have availed ineligible input tax credit through purchases from non-existing entities. The HC considered the nature of the allegations, the prescribed punishment, and the period of custody, and exercised discretion under Section 439 CrPC without entering into a detailed examination of the evidence. Bail was allowed.

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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offence under the GST law.

Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973, arising from allegations that the applicant had availed ineligible input tax credit on the basis of purchases from entities stated to be non-existing. The Court considered the nature of the allegations, the punishment prescribed for the alleged offence, and the period of custody, and, without entering into a detailed examination of the evidence, found the case fit for exercise of discretion in favour of bail.

Conclusion: Regular bail was granted to the applicant.

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