Economic offences involving wrongful input tax credit led to refusal of anticipatory bail in a GST prosecution.

Anticipatory bail was refused where the allegations concerned offences under the Odisha GST Act involving wrongful availment of input tax credit and corresponding loss to the State Exchequer. The court treated the accusations as economic offences of a grave nature, involving alleged substantial unlawful gain, and held that this weighed against granting pre-arrest bail. On that basis, discretion in favour of anticipatory bail was declined.

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Issues: Whether anticipatory bail should be granted to the petitioner apprehending arrest for offences under section 132(1)(b), section 132(1)(c) and section 132(1)(i) of the Odisha Goods and Services Tax Act, 2017.

Analysis: The allegation disclosed commission of economic offences involving alleged wrongful availment of input tax credit and consequent loss to the State Exchequer. The nature of the accusations was treated as grave and involving substantial unlawful gain, which weighed against exercise of discretion in favour of pre-arrest bail.

Conclusion: Anticipatory bail was declined.

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