Anticipatory bail in GST evasion case granted after cooperation, no risk of evidence tampering, and limited maximum punishment.

Anticipatory bail was granted in a prosecution alleging evasion under the Chhattisgarh Goods and Services Tax Act, 2017. The Court noted that the alleged offence was not punishable with death or life imprisonment and carried a maximum sentence of five years. It also relied on the applicant's cooperation with the investigation, the absence of any likelihood of tampering with evidence or influencing witnesses, and the applicant's readiness to comply with bail conditions, including furnishing bond and appearing as required.

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Issues: Whether anticipatory bail ought to be granted to the applicant in respect of offences under the Chhattisgarh Goods and Services Tax Act, 2017.

Analysis: The allegation was of evasion under Section 132 of the Chhattisgarh Goods and Services Tax Act, 2017. The material placed before the Court indicated that the offence was not punishable with death or life imprisonment and that the maximum sentence prescribed was five years. The applicant was found to have cooperated with the investigation, and the Court found no likelihood of tampering with evidence or influencing witnesses. The applicant's readiness to comply with conditions, including furnishing bond and appearing as required, was also taken into account.

Conclusion: Anticipatory bail was granted to the applicant.

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