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Issues: Whether the petitioner, accused under Sections 132(1)(a), 132(1)(c) read with Section 132(1) of the Central Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017, is entitled to regular bail while the matter is at the pre-charge stage and triable by a Magistrate.
Analysis: The petitioner is alleged to have availed wrongful input tax credit by producing bogus invoices. The matter remains at the pre-charge stage and is triable by a Judicial Magistrate. The petitioner has undergone actual custody exceeding five months. The Court relied on comparative judicial pronouncements addressing bail where the accused had undergone significant custody, where the prosecution case was documentary in nature and triable by a Magistrate, and noting the maximum punishment under Section 132(1) of the CGST Act. The respondent did not dispute the custodial period or the pre-charge status. The Court balanced the custodial period, nature of allegations, stage of the proceedings and relevant precedents in exercising discretion to grant bail.
Conclusion: The petition for regular bail is allowed and the petitioner is admitted to regular bail subject to furnishing bail/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Illaqa Magistrate and subject to conditions prohibiting threat or influencing of prosecution witnesses.
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