Bail in GST fraud case granted after prolonged custody, documentary evidence, and no real risk of tampering with trial evidence.

Bail was granted in a GST prosecution alleging fraudulent input tax credit because the Court found the evidence was largely documentary, the petitioner had already spent about four months in custody, and no real risk of tampering with evidence or non-cooperation in trial was shown. Applying settled bail principles, including the presumption of innocence and the right to speedy trial under Article 21, the Court held that prolonged custody would serve no useful purpose where the trial was unlikely to conclude soon, particularly in a case involving a limited maximum sentence.

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Issues: Whether the petitioner, in custody for alleged GST offences involving alleged fraudulent input tax credit, was entitled to bail having regard to the nature of the evidence, the period of custody, the absence of criminal antecedents, and the risk of interference with the trial.

Analysis: The relief was considered in the context of the settled principles governing bail, including the presumption of innocence, the importance of the right to speedy trial under Article 21 of the Constitution of India, and the need to assess the possibility of the accused fleeing from justice or tampering with evidence. The alleged offences were based substantially on documentary material, the petitioner had already remained in custody for about four months, and no material was shown to establish a real likelihood of tampering with evidence or non-cooperation in trial. The Court also noted that prolonged custody in a case carrying a limited maximum sentence would not serve a useful purpose where the trial was unlikely to conclude soon.

Conclusion: Bail was granted to the petitioner.

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