Anticipatory bail in GST tax-evasion case granted where investigation was documentary and custodial interrogation was unnecessary.

Anticipatory bail was granted in a GST prosecution alleging tax evasion and related offences because custodial interrogation was not considered necessary. The court noted that more than five years had passed since registration of the FIR, the investigation was largely documentary, and the input tax credit availed by the petitioner's firm had already been reversed. It also took into account that the main accused had obtained regular bail and a similarly placed co-accused had been granted anticipatory bail, supporting parity in favour of the petitioner.

---

---

Issues: Whether anticipatory bail should be granted to the petitioner in a prosecution alleging tax evasion and related offences under the GST framework.

Analysis: The petition was considered in the light of the lapse of more than five years since registration of the FIR, the fact that the investigation was substantially documentary in nature, and the position that the input tax credit availed by the petitioner's firm had already been reversed. The record also indicated that the main accused had obtained regular bail and a similarly placed co-accused had been granted anticipatory bail. In these circumstances, custodial interrogation was found unnecessary.

Conclusion: Anticipatory bail was granted to the petitioner.

---