Regular bail in alleged GST invoice fraud supported where evidence was secured and further custody was unnecessary.

Regular bail in an alleged GST invoice fraud and wrongful input tax credit case is discussed in light of secured documentary and electronic evidence, including financial assets, computer devices and the electronic ledger. The notes identify prolonged custody, the documentary nature of the prosecution, the maximum prescribed five-year sentence, and the unlikely early completion of trial as factors supporting the view that further custodial detention was unnecessary. The stated conclusion is that the applicant was entitled to regular bail.

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Issues: Whether the applicant was entitled to regular bail in a prosecution alleging fraudulent issuance of invoices and wrongful passing of input tax credit under the GST law.

Analysis: The material evidence had been secured, including financial assets, computer devices and the electronic ledger. The applicant had remained in custody since April 2026; the prosecution rested on documentary evidence; further custodial detention was unnecessary; the maximum prescribed sentence was five years; and early completion of the criminal case was unlikely.

Conclusion: The applicant was entitled to regular bail.

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