Anticipatory bail: discretionary balance of liberty and investigation permits bail where appellant cooperated and no new material exists.

Anticipatory bail was considered for allegations of possession of stolen vehicle scrap, use of forged documents and related GST offences; the Court applied discretionary balancing of liberty against investigative interest, noting the appellant's cooperation with the Investigating Officer and absence of new material from the State. The Court declined to resolve disputed forgery allegations at this stage as matters for trial to avoid prejudice. Outcome: anticipatory bail granted subject to terms ensuring attendance, cooperation and appearance at trial, to be implemented by the jurisdictional Investigating Officer.

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Issues: Whether the appellant is entitled to anticipatory bail in FIR No.103/2024 under Sections 414, 413, 420, 120-B and 34 of the Indian Penal Code, 1860 and Sections 61(2) and 132(1)(b) of the Goods and Services Tax Act, 2017.

Analysis: The appellant apprehends arrest in relation to allegations of possession of stolen vehicle scrap and use of forged documents; co-accused have earlier been enlarged on bail. The appellant has appeared before the Investigating Officer and cooperated with investigation. Earlier bail applications by the appellant were withdrawn and there is no material change of circumstances relied upon by the respondent State to justify refusal of anticipatory bail. The disputed factual allegations concerning forgery are matters for trial and expressing an opinion at this stage would risk prejudicing the parties' rights. In exercise of judicial discretion, balance of liberty and investigative interests supports grant of anticipatory bail subject to appropriate terms and conditions to ensure attendance and cooperation.

Conclusion: Anticipatory bail granted to the appellant; he shall be enlarged on anticipatory bail by the jurisdictional Investigating Officer subject to such terms and conditions as the Investigating Officer deems fit including appearance before the trial court on all dates of hearing except when exempted and cooperation with the Investigating Officer.

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