2026-VIL-518-ALH
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SGST High Court Cases

GST - Bail in GST Evasion Cases - Right to bail in non-bailable offences under GST Act where investigation is completed and trial is not likely to commence within reasonable time – Applicant is arrested in connection with alleged creation of fake GST-registered firms and fraudulent availment of input tax credit through issuance of invoices without actual supply of goods - Whether bail should be granted to an accused under Section 132 of the CGST Act, 2017, notwithstanding the seriousness of the alleged offence and prima facie evidence against him – HELD - Bail is a rule and jail is an exception. Even in cases of non-bailable offences under the GST Act, bail must be granted where the investigation is completed, charge is not framed, the trial is triable by a Magistrate, the maximum punishment is limited, the accused has no criminal antecedents, and there is no risk of tampering with evidence or intimidating witnesses. The detention pending trial cannot be punitive in nature and prolonged custody without trial commencement violates the constitutional guarantee of personal liberty - The absence of exceptional circumstances warranting denial of bail, combined with the likelihood that the trial would not conclude within a reasonable period, necessitates release on bail - Bail is granted to the applicant on furnishing personal bond and two sureties, subject to conditions including non-tampering with evidence, non-intimidation of witnesses, regular appearance before the trial court, and prohibition from leaving India without court permission – The bail application is allowed
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GSTAT Appeal filed wrongly...
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