Bail in organised GST fraud cases turns on prima facie evidence, offence gravity, and limited value of parity.

In serious organised economic offences involving alleged fake GST registrations, forged invoices and misuse of identity details, bail may be refused where investigation material discloses a prima facie chain of incriminating evidence, including recoveries, device linkage and discovery-based disclosures. The Court also reiterated that in bail matters the gravity of the offence, public impact, risk to the process of justice and societal interest are relevant, and that parity is not an absolute right because each accused must be assessed on individual role and circumstances. On these grounds, the bail applications were rejected.

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Issues: Whether bail should be granted to the applicant in connection with the alleged fake GST registration and forged invoice racket, and whether the plea of parity and absence of direct evidence warranted release on bail.

Analysis: The allegations disclosed a large-scale organised economic offence involving misuse of PAN and Aadhaar details, creation of fake firms, forged invoices and a substantial money trail. The investigation collected material showing recovery of incriminating devices and documents, linkage of mobile numbers and IMEI numbers to multiple fake firms, and disclosure statements leading to recoveries. The Court treated the admissible portion of custodial information under Section 27 of the Indian Evidence Act, 1872 as relevant where it led to discovery of facts. In bail matters, the Court reiterated that gravity of offence, prima facie evidence, public impact, risk to the process of justice and the larger societal interest must be considered. The plea of parity was declined because parity is not an absolute right and depends on the individual role and circumstances of each accused.

Conclusion: Bail was not found fit to be granted, and the applications were rejected.

Final Conclusion: The decision affirms refusal of bail in a case involving organised economic fraud, with the Court placing weight on the investigation material, the seriousness of the allegations and the limited scope of parity.

Ratio Decidendi: In serious organised economic offences, bail may be refused where the investigation discloses a prima facie chain of incriminating material, and parity cannot override the accused's individual role and the gravity of the offence.

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