Strict bail approach in GST evasion allegations where suppression of antecedents and absconding risk justified refusal.

In a GST evasion bail matter involving alleged fake firms, fake invoices and fraudulent input tax credit, the High Court treated the gravity of the economic offence, the scale of the alleged revenue loss, the accused's suppression of prior antecedents and the alleged attempt to abscond as decisive against release. It held that economic offences warrant a stricter approach because they affect public revenue and financial integrity, and that parity with a co-accused was unavailable where the applicant's conduct was materially different. Bail was refused on the combined effect of seriousness of the allegations and adverse conduct.

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Issues: Whether the accused-petitioner was entitled to regular bail in a GST evasion case involving allegations of creation and operation of fake firms, suppression of antecedents, and an attempt to abscond during custody.

Analysis: The allegations disclosed a large-scale economic offence involving allegedly fictitious firms, fake invoices, and fraudulent input tax credit running into hundreds of crores. In deciding bail, the Court treated the gravity of the offence, the magnitude of the alleged tax evasion, the petitioner's conduct during investigation and custody, and the suppression of prior criminal antecedents as material factors. The Court held that economic offences require a stricter approach because they affect public revenue and financial integrity. It further held that parity with a co-accused was unavailable where the petitioner's conduct was materially different, particularly in view of the alleged attempt to escape from custody and the non-disclosure of antecedents.

Conclusion: Bail was refused, as the petitioner's antecedents, conduct, and alleged attempt to abscond disentitled him to discretionary relief.

Final Conclusion: The bail request failed on the combined effect of the seriousness of the economic offence and the petitioner's adverse conduct, leaving the trial court proceedings to continue in accordance with law.

Ratio Decidendi: In a bail matter arising from a grave economic offence, suppression of material antecedents and conduct indicating a propensity to abscond are valid grounds to deny discretionary bail, even where the prosecution case is document-based and the offence is triable by a Magistrate.

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