2026-VIL-758-P&H
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SGST High Court Cases

GST - Bail - Fraudulent availment of input tax credits through fake invoices - Right to bail in cases of offences under Section 132(1) of CGST Act, 2017 - Petitioner alleged to have created bogus firms and fraudulently availed and passed on fake input tax credits through fake invoices without actual supply of goods or services. Department contended that the offence was serious, involving fraudulent creation and operation of multiple fake entities and large quantum of fake ITC, warranting denial of bail - Whether bail should be granted in cases under Section 132(1) of CGST Act - HELD - In cases under Section 132(1), in normal course, accused should get bail unless there are extraordinary circumstances. The quantum of fake input tax credits involved and the serious nature of allegations are not by themselves extraordinary circumstances warranting denial of bail. Where investigation is complete, case is based on electronic and documentary evidence which has been appended with the complaint, witnesses to be examined are government officers with negligible chances of tampering or influence, the offence is punishable with maximum imprisonment of five years, the accused have undergone substantial period of custody and have roots in society with no criminal antecedents, bail should be granted - Further detention in custody is not warranted when allegations are to be tested at trial and circumstances do not indicate risk of tampering with evidence or influencing witnesses. Petitioner is released on regular bail with standard conditions – The petitions are allowed
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