Bail pending trial granted in alleged fraudulent input tax credit and forgery case, without examining prosecution merits.

Bail pending trial in allegations of fraudulent input tax credit and allied forgery was supported by the period of alleged claims, delay in lodging the FIR, suo motu cancellation of GST registration with a pending appeal, and the accused's incarceration. The prosecution case on merits remained unexamined. The text states that these factors warranted release on bail pending trial.

---

---

Issues: Whether the accused was entitled to bail pending trial in a case alleging fraudulent availment of input tax credit and allied forgery offences.

Analysis: The period of the alleged incorrect input-tax-credit claims, the delay in lodging the FIR, the suo motu cancellation of GST registration against which an appeal remained pending, and the period of incarceration supported release on bail. The merits of the prosecution case were left untouched.

Conclusion: The accused was entitled to bail pending trial.

---