Regular bail granted in Chhattisgarh GST Act fake invoice and E-way bill fraud, considering custody duration and trial delay

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 of input tax credit under the Chhattisgarh GST Act, 2017. HC noted that the complaint had already been filed, the applicant was in custody since 08.08.2025, and the conclusion of trial would take time. Finding continued incarceration unwarranted at this stage, HC directed release of the applicant on furnishing a personal bond of Rs. 1,00,000 with one solvent surety.

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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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