Successive regular bail in alleged GST input tax credit fraud turned on completed investigation and Article 21 liberty considerations.

Successive regular bail in an alleged GST input tax credit fraud prosecution was considered on the basis that investigation was complete, recovery from the accused was no longer required, the alleged offence was punishable up to five years, and the matter was triable by the JMFC. The analysis also notes the documentary nature of the evidence, an undertaking to deposit the tax amount, likely delay in trial, and the principle that bail is the rule and jail is the exception, with Article 21 liberty considerations in view. The application was granted subject to conditions.

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Issues: Whether successive regular bail should be granted in a prosecution concerning alleged fraudulent availment of input tax credit under the GST regime.

Analysis: The application was considered on the basis that investigation had been completed, recovery or discovery from the accused was no longer required, the alleged offence was punishable up to five years, and the case was triable by the JMFC. The Court also considered the undertaking to deposit tax amount, the documentary nature of the material, the expected delay in trial, and the settled principle that bail is the rule and jail is the exception, while keeping in view the protection of personal liberty under Article 21 of the Constitution of India.

Conclusion: Successive regular bail was granted to the applicant, subject to conditions.

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