Regular bail in alleged fake input tax credit offences granted after completion of investigation and co-accused bail

Regular bail was granted in alleged fake input tax credit offences under the CGST Act after the HC noted that the accused had remained in judicial custody since 29.01.2026, a co-accused was already on bail, and the investigation was stated to be complete. On that factual basis, further custodial detention was held unnecessary. Bail was allowed subject to execution of bond and sureties, attendance before the investigating authorities, and compliance with the statutory bail conditions.

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Issues: Whether the accused was entitled to regular bail in proceedings arising from alleged fake input tax credit offences under the Central Goods and Services Tax Act, 2017.

Analysis: The accused had been in judicial custody since 29.01.2026. The Court noted that a co-accused had already been granted bail and that investigation was stated to be complete. In these circumstances, further custodial detention was not considered necessary. Bail was therefore granted subject to conditions, including execution of bond, sureties, attendance before the investigating authorities, and compliance with the statutory conditions governing bail.

Conclusion: Regular bail was granted to the accused.

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