Economic offence allegations and risk of evidence tampering led to refusal of regular bail in a GST complaint.

Regular bail was declined in a GST complaint involving alleged shell firms and passing of fake input tax credit, as the Court treated the allegations as a serious economic offence. The pending investigation, coupled with the risk that release could lead to witness influence, evidence tampering, or absconding, weighed against bail. The Court emphasised that bail in such matters must be decided on the facts of each case, balancing individual liberty against societal interest and the financial fabric of society. On that assessment, the applicant was not granted bail.

---

---

Issues: Whether regular bail should be granted to the applicant accused in a complaint alleging offences under the GST law.

Analysis: The application was considered in the context of alleged fraudulent creation of shell firms, passing of fake input tax credit, the pending investigation, and the apprehension that the applicant, if released, might influence witnesses, tamper with evidence, or abscond. The alleged conduct was treated as an economic offence affecting the financial fabric of society, and the Court held that bail in such matters must be assessed on the facts of each case with due regard to the balance between individual liberty and societal interest.

Conclusion: Regular bail was declined.

---