Regular bail in fake invoice input tax credit case declined as investigation remained pending and similar FIRs existed.

Regular bail was refused in an alleged fake-invoice input tax credit case because the investigation was still in progress, similar FIRs were already pending against the applicant, and later offences of the same nature had also been registered. The Gujarat HC distinguished the earlier bail order relied on by the applicant, noting that in that matter the investigation was nearly complete and custody had been longer. On the present facts, the Court found no ground to exercise discretion in favour of release at that stage.

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Issues: Whether the applicant was entitled to regular bail in a case concerning alleged wrongful availing of input tax credit through fake invoices and allied offences.

Analysis: The application was considered in the background of multiple FIRs of similar nature against the applicant, the investigation in the present matter still being in progress, and the fact that subsequent offences of a similar character had also been registered. The earlier bail order relied upon was distinguished on facts, as the investigation there was virtually over and the custody period was longer. In the present matter, the Court found no basis to exercise discretion in favour of the applicant at that stage.

Conclusion: Regular bail was declined.

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