Bail in fake input tax credit case granted on parity, documentary evidence, and absence of criminal antecedents.

Bail was granted in a prosecution for alleged fraudulent generation and use of fake input tax credit and bogus invoices under the CGST Act, 2017 because the allegations were documentary in nature, no custodial remand had been taken, the applicant had no criminal antecedents, the maximum punishment was up to five years, and a co-accused had already been enlarged on bail. The applicant's custody since 18.02.2026 and undertaking to cooperate were also considered, and parity with the co-accused supported release on bail.

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Issues: Whether the applicant was entitled to bail in a prosecution alleging fraudulent generation and use of fake input tax credit and bogus invoices under the CGST Act, 2017.

Analysis: The allegations related to documentary material, no custodial remand had been taken, the applicant had no criminal antecedents, the maximum punishment was up to five years, and the co-accused had already been granted bail. The Court also noted that the applicant had been in custody since 18.02.2026 and had undertaken to cooperate in the proceedings.

Conclusion: The applicant was found fit to be enlarged on bail, and bail was granted on parity and other attending circumstances.

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