2026-VIL-678-RAJ
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SGST High Court Cases

GST – Bail Application, Applicability of Parity Principle - The Petitioner, accused of committing offences involving creation and operation of fictitious firms, generation of fake invoices and e-way bills, and facilitation of clandestine movement of goods resulting in alleged GST evasion - Second bail application seeking bail on the ground that a co-accused with an allegedly similar role had been granted bail by the Supreme Court - Whether the principle of parity alone can constitute a valid and sufficient ground for grant of bail in economic offence cases – HELD - Parity by itself is not the sole or determinative ground for grant of bail and cannot be applied mechanically. While considering a plea of parity, courts are required to independently examine the individual role attributed to the accused, the nature and gravity of allegations, the material collected during investigation and all other relevant circumstances. The Supreme Court in Sagar v. State of Uttar Pradesh has reiterated that parity must focus on the role of the accused and cannot be utilized solely because another accused person was granted bail in connection with the same offence. Economic offences constitute a class apart and require to be viewed with a different and stricter approach while considering bail applications as such offences involve deep-rooted conspiracies committed with deliberate design for personal gain and have serious repercussions on the economy and financial health of the nation - In the present case, the material collected during investigation prima facie indicates the Petitioner's direct and substantial involvement as the principal architect and kingpin of the alleged fraudulent syndicate with a role that is different and substantially graver than the co-accused. Therefore, the Petitioner cannot be placed on the same footing as the co-accused merely because the latter has been enlarged on bail. Accordingly, the second bail application is dismissed as the mere fact that another co-accused has been granted bail cannot by itself entitle the present Petitioner to bail as a matter of right – The bail application is rejected
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