2026 (3) TMI 645 - SCH - GST

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 ... Entitlement of Anticipatory bail discretion - allegations of possession of stolen vehicle scrap and use of forged documents - Cooperation with investigation as a factor in bail. Anticipatory bail discretion - HELD THAT:- The Court exercised its discretionary power to grant anticipatory bail to the appellant in respect of the FIR registered for offences under the IPC and the GST Act. The decision was founded on the appellant's voluntary appearance before and cooperation with the Investigating Officer and the fact that co-accused had already been enlarged on bail. The Court refrained from adjudicating contentious factual questions regarding alleged forged documents, observing that such disputes must be resolved during trial and that expressing any view at this stage would risk prejudicing the parties. The bail was therefore granted subject to such terms and conditions as the jurisdictional Investigating Officer deems fit, including attendance at trial hearings and continued cooperation with investigation. [Paras 5, 6] Appellant entitled to anticipatory bail; to be enlarged on such terms as the Investigating Officer deems fit, including appearance at trial and cooperation with investigation. Final Conclusion: The appeal is allowed and anticipatory bail granted to the appellant on terms to be imposed by the jurisdictional Investigating Officer; factual disputes about forged documents were left to trial and not decided by the Court. 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 Earlier bail applications by the appellant were withdrawn and there is no material change of circumstances relied upon by the respondent State to justify refusal of anticipatory bail.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.