2026-VIL-846-ALH
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SGST High Court Cases

GST - Bail Application in GST Fraud Case - Fraudulent availment and passing on of ITC without actual supply of goods or services - Whether applicant entitled to bail despite serious economic offence involving Government loss of Rs.293.68 Crores and cognizable non-bailable offence under Section 132 of CGST Act - HELD - At pre-conviction stage there is presumption of innocence and object of keeping person in custody is to ensure availability at trial and to receive sentence not to be punitive. Article 21 of Constitution guarantees that no person shall be deprived of liberty except by procedure established by law which must be just, fair and reasonable - Even if prima facie case is made out, Constitutional Court considering bail application must examine whether it is reasonable to keep accused in custody during trial and in only exceptional cases like heinous crime can bail be denied - Detention pending trial has substantial punitive content and Courts should not refuse bail as mark of disapproval. Supreme Court in multiple cases held that in GST cases involving maximum punishment of five years imprisonment, when investigation is completed, charge is yet to be framed and trial not commenced, bail should ordinarily be granted unless exceptional circumstances exist - Applicant in custody since 13.02.2026, investigation completed and complaint filed, no charge framed, no previous criminal history, no evidence of tampering with evidence or witness intimidation. Maximum punishment for alleged offence is five years. Trial is by Magistrate. Evidence is documentary and electronic with minimal risk of tampering - Bail application is allowed on subject to conditions - The bail application is allowed
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