Regular bail for alleged fraudulent input tax credit transactions granted after investigation completion and reduced need for custody.

Regular bail in a prosecution alleging fraudulent availment and passing of input tax credit is addressed where investigation was complete and the final complaint had been filed. The notes state that the prosecution relied on documentary and electronic material already held by the Department, reducing the need for further custodial detention. They also identify the applicant's custody period and the likelihood of a lengthy trial as relevant considerations. Regular bail was granted.

---

---

Issues: Whether the applicant should be granted regular bail in a prosecution alleging fraudulent availment and passing of input tax credit.

Analysis: The investigation was completed and the final complaint had been filed. The prosecution case rested on documentary and electronic material already held by the Department, and further custodial detention was not warranted. The applicant had remained in custody since 22.01.2026 and the trial was likely to take considerable time.

Conclusion: Regular bail was granted to the applicant.

---