GST fraud bail jurisprudence increasingly balances personal liberty with strict scrutiny of fake invoicing and wrongful input tax credit cases.
Bail in GST fraud cases is being assessed through a calibrated, fact-sensitive approach that balances personal liberty under Article 21 with the State's interest in protecting public revenue and preserving the integrity of the GST framework. Courts increasingly treat large-scale fake invoicing, fictitious firms, circular trading, and wrongful availment or utilisation of Input Tax Credit as serious economic offences requiring closer scrutiny at the bail stage. The CGST Act framework under Section 69 and Section 132, together with later amendments widening liability and tightening compounding, shapes this evolving judicial approach. (AI Summary)