Documentary GST investigation and no custodial need supported grant of pre-arrest bail subject to conditions.

Pre-arrest bail was granted in a GST investigation alleging wrongful availment of input tax credit because the transaction record was largely documentary and already with the investigating agency. Invoices, e-way bills, transport records and banking trail supported the petitioner's dealings, and the Court found no prior criminal antecedents, cooperation with the inquiry, or compelling basis for custodial interrogation. Applying the settled principle that anticipatory bail may protect liberty where arrest is apprehended and the evidence is already available, the Court treated the matter as one not requiring custody and granted bail subject to conditions.

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Issues: Whether pre-arrest bail should be granted in a GST investigation concerning alleged wrongful availment of input tax credit based substantially on documentary material.

Analysis: The petitioner's transactions were supported by invoices, e-way bills, transport records and banking trail, and the investigation had already collected the relevant documents. The Court noted the absence of prior criminal antecedents, the petitioner's cooperation with the inquiry, and the lack of compelling material showing that custodial interrogation was necessary. It treated the matter as predominantly documentary and relied on the settled principle that anticipatory bail may be granted where arrest is apprehended and liberty requires protection, particularly when the evidence is already available with the investigating agency.

Conclusion: Pre-arrest bail was granted to the petitioner, subject to conditions.

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