Bail in GST fraud prosecution granted where custody was limited, evidence was documentary, and no flight risk was shown.

In a GST prosecution for alleged fraudulent input tax credit, bail was granted because the custody was limited to about four months, the evidence was mainly documentary, the petitioner had no criminal antecedents, and no concrete risk of absconding, tampering with evidence, or obstructing trial was shown. Applying the settled approach that bail is ordinarily the norm in economic offences, the Court emphasised personal liberty, the presumption of innocence, and the right to a speedy trial. The petitioner was therefore ordered to be released on personal bond and surety bonds, subject to conditions.

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Issues: Whether the petitioner, facing prosecution for alleged fraudulent availment of input tax credit under the GST enactments, was entitled to bail in view of the nature of the evidence, period of custody, absence of antecedents, and the claimed infringement of constitutional safeguards relating to arrest and personal liberty.

Analysis: The petition was considered in the context of the settled principles governing bail in economic offences, including the presumption of innocence, the rule that bail is ordinarily the norm and jail the exception, the relevance of documentary evidence, and the need to assess the likelihood of absconding, tampering with evidence, or delaying the trial. The custody period was about four months, the alleged evidence was substantially documentary, there were no criminal antecedents, and no material was shown to indicate that release on bail would prejudice the trial. The Court also took note of the constitutional protection of personal liberty and the right to speedy trial, and of the principle that arrest must be supported by lawful reasons and not be used as a punitive measure.

Conclusion: The petitioner was entitled to bail and was ordered to be released on furnishing personal bond and surety bond(s), subject to conditions.

Ratio Decidendi: In a GST prosecution, where custody is limited, the evidence is predominantly documentary, antecedents are clean, and no concrete risk of absconding, tampering with evidence, or non-cooperation is shown, bail should ordinarily be granted in protection of personal liberty and the right to speedy trial.

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