Raj Jaggi
Quick Summary
Between Individual Rights and Collective Justice - The Foundation of Bail Law The law of bail has always involved a careful and delicate balance. On one side stands the individual's right to personal liberty; on the other stands the interest of society in ensuring that justice is neither delayed no
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FAQ :
The general principle in India is that "bail is the rule and jail is the exception," rooted in Article 21 of the Constitution, meaning individuals should not be deprived of liberty without compelling reasons.
GST offences, particularly those involving fake invoicing and fraudulent input tax credit (ITC), are increasingly viewed as serious economic offences rather than routine tax irregularities, leading courts to adopt a more cautious approach to bail.
Courts consider the seriousness of allegations, nature of evidence, potential impact on investigation, scale and organized nature of the alleged activity, and its economic impact on the public exchequer.
No, procedural factors like the completion of investigation or duration of custody are not always decisive. Courts may refuse bail if the offence is serious and granting bail could undermine the investigation or justice.
The legislative exclusion of offences under Section 132(1)(b) (fraudulent ITC) from the compounding regime indicates their seriousness, suggesting they are not mere fiscal irregularities and warrant a cautious approach even at the bail stage.
Yes, decisions like Hansraj Gurjar, Rohan Tanna, and Kuldeep Goyal show a consistent judicial trend across High Courts towards a more careful and balanced approach to bail in organised GST fraud cases, emphasizing the gravity and impact of the offence.
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