Anticipatory bail in GST prosecution under section 132 granted due to cooperation, low sentence risk and no tampering

Anticipatory bail was granted in a GST prosecution as the alleged offence is not punishable with death or life imprisonment and carries a maximum sentence of five years; the applicant has cooperated with the investigation and there is no likelihood of tampering with evidence or influencing witnesses, forming the basis for bail. The Court exercised inherent jurisdiction under the statutory framework to impose conditions including execution of a personal bond with one surety, regular appearance, and non-interference with evidence or witnesses, and directed release on bail upon compliance with those conditions.

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Issues: Whether anticipatory bail should be granted to the applicant apprehending arrest for alleged offences under Section 132 of the Chhattisgarh GST Act, 2017.

Analysis: The offence alleged falls under Section 132 of the CGGST Act, 2017 and does not attract punishment of death or life imprisonment; the maximum sentence is five years. The applicant has cooperated with the investigation, including compliance with searches and summons, and there is no material indicating a real likelihood of tampering with evidence or influencing witnesses. The quantum of alleged tax evasion is subject to statutory assessment and appellate remedies. The applicant has undertaken to abide by conditions proposed for release, including furnishing personal bond and surety and appearing when required.

Conclusion: Anticipatory bail is granted to the applicant on execution of personal bond and one surety in like sum, subject to conditions: (a) no inducement, threat or promise to persons acquainted with the facts so as to dissuade disclosure to investigating authorities; (b) no action prejudicial to a fair and expeditious GST investigation; (c) appearance before investigating authority and Court as required; (d) submission and verification of Aadhaar and photographs for applicant and surety; (e) no involvement in similar offences in future.

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