Bail in alleged bogus input tax credit case granted where GST documents existed, notice was absent, and liberty concerns prevailed.

Bail was granted in a GST matter alleging bogus input tax credit and related irregularities because no notice under Section 74 of the CGST Act had been issued to the applicant's firm, and its registration had not been cancelled. The prosecution case was largely documentary, with the transactions presently supported by tax invoices, e-way bills and freight bills. The Court also considered the applicant's lack of criminal history, the nature of the alleged offence, the period of custody, and the constitutional protection of personal liberty under Article 21 before holding the applicant entitled to bail.

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Issues: Whether the applicant was entitled to bail in a case involving alleged bogus input tax credit and related GST irregularities.

Analysis: The Court noted that no notice under Section 74 of the Central Goods and Services Tax Act, 2017 had been issued against the applicant's firm and its registration had not been cancelled. The transactions relied upon by the prosecution were supported, at this stage, by tax invoices, e-way bills and freight bills, and the prosecution case was substantially documentary in nature. The Court also took into account the applicant's lack of criminal history, the nature of the alleged offence, the applicant's custody, and the constitutional mandate of personal liberty under Article 21 of the Constitution of India, along with the approach indicated in bail jurisprudence.

Conclusion: The applicant was held entitled to bail.

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