Regular bail in GST input tax credit fraud case granted with conditions after custody and investigation status were considered.

Regular bail was granted in a GST fraud matter involving alleged fraudulent availment and passing of input tax credit through fake invoices and non-existent business transactions. The Court considered the petitioner's judicial custody since 10.04.2026, the nature of the allegations, and the stage of investigation and complaint while assessing bail. Bail was allowed subject to execution of bond and sureties, periodic appearance before the investigating authorities, and compliance with statutory bail conditions.

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Issues: Whether the petitioner, accused in a case alleging fraudulent availment and passing of input tax credit under the GST law, was entitled to regular bail under the Bharatiya Nagarik Suraksha Sanhita, 2023.

Analysis: The petitioner was in judicial custody since 10.04.2026. The allegations related to facilitation of ITC without actual business transactions and involvement in issuance of fake invoices. The Court noted the period of incarceration, the nature of the allegations, and that the investigation and complaint status were relevant considerations while assessing bail.

Conclusion: Regular bail was granted to the petitioner subject to conditions, including execution of bond and sureties, periodic appearance before the investigating authorities, and compliance with statutory bail conditions.

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