Fake GST Invoice & E-Way Bill Fraud: HC Grants Bail

The Chhattisgarh High Court granted bail to an accused alleged to be involved in issuing fake GST invoices and e-way bills without actual supply of goods, facilitating fraudulent input tax credit claims. The Court considered the documentary nature of evidence, completion of custodial interrogation, and prolonged incarceration. While acknowledging the gravity of economic offences affecting public revenue, the Court reiterated that bail is the rule and jail an exception, particularly when investigation is substantially complete. Conditions were imposed to ensure cooperation and prevent tampering with evidence. The ruling balances enforcement of GST laws with constitutional protection of personal liberty under Article 21.