Bail in GST evasion case denied as investigation remained incomplete and risk of evidence tampering could not be ruled out.

Bail was refused in a GST evasion prosecution because the investigation was still at an early stage and release of the applicant was considered likely to risk interference with evidence. The Court noted that the case rested largely on documentary material, but also that co-accused were still evading notices, showing the inquiry was not yet complete. On that basis, it found it premature to grant bail and held that the possibility of tampering with evidence could not be ruled out.

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Issues: Whether the applicant was entitled to bail in a prosecution alleging large-scale GST evasion, having regard to the stage of investigation and the possibility of tampering with evidence.

Analysis: The application was considered in the context of an investigation based largely on documentary material. However, the Court noted that the co-accused were still evading notices and that the investigation had not reached a stage where release of the applicant would be without risk. On that assessment, the Court held that it would be premature to grant bail, as the possibility of interference with evidence could not be ruled out.

Conclusion: Bail was declined.

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