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of <h1>Regular bail granted in Chhattisgarh GST Act fake invoice and E-way bill fraud, considering custody duration and trial delay</h1> HC allowed the application for regular bail in a GST fraud case involving alleged issuance of fake invoices and E-way bills and wrongful availment/passing ... Seeking grant of regular bail - issuance of fake invoices and fake E-way Bills - passing on the fake input Tax Credit of GST from bogus firms to various other firms and companies - applicant prays for bail on the ground that no supporting material has been collected against the applicant and applicant is in jail since 08.08.2025 - HELD THAT:- Taking into consideration the facts and circumstances of the case, and further the fact that the complaint has already been filed against the applicant/accused, and that the applicant has been in jail since 08.08.2025, with the conclusion of the trial likely to take some more time, this Court is of the view that the present applicant is entitled to be released on bail in this case. Accordingly, the bail application filed on behalf of the applicant – Ishak Shah, is allowed. If the applicant, Ishak Shah, furnishes a personal bond in the sum of Rs.1,00,000/- with one solvent surety to the satisfaction of the concerned Court, he be released on bail involved in Crime No. 783 /2025 registered at Police Station – Director General of GST Intelligence, Raipur Regional Unit, Tahsil & District Raipur (C.G.) for the offences punishable u/s 132(1)(b), 132(1)(c), 132(1)(f) of the Chhattisgarh GST Act 2017 r/w Section 16, 122(1)(ii), 122(1)(vii), 122(1)(xvii), 122(1A), 135, 137, 155 of the Chhattisgarh GST Act, 2017. Bail application allowed. 1. ISSUES PRESENTED AND CONSIDERED 1.1 Whether, in view of the nature of allegations, the stage of proceedings, and the period of incarceration, the applicant is entitled to grant of regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 in connection with offences punishable under Sections 132(1)(b), 132(1)(c), 132(1)(f) read with Sections 16, 122(1)(ii), 122(1)(vii), 122(1)(xvii), 122(1A), 135, 137, 155 of the Chhattisgarh GST Act, 2017. 2. ISSUE-WISE DETAILED ANALYSIS 2.1 Entitlement to regular bail in GST fake input tax credit case Interpretation and reasoning 2.1.1 The Court noted that a complaint has already been filed against the applicant/accused in respect of the alleged offences under the Chhattisgarh GST Act, 2017. 2.1.2 The Court considered the fact that the applicant has been in judicial custody since 08.08.2025. 2.1.3 The Court further took into account that the conclusion of the trial is likely to take some more time. 2.1.4 In light of the above circumstances, without entering into a detailed examination of the merits of the allegations or the procedural objections raised by the applicant, the Court formed the view that the applicant is entitled to be released on bail. Conclusions 2.1.5 The bail application was allowed, and the applicant was directed to be released on furnishing a personal bond of Rs. 1,00,000/- with one solvent surety to the satisfaction of the concerned Court. 2.1.6 The order granting bail was directed to remain in force till disposal of the case.
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