Delhi High Court grants anticipatory bail in fake GST input tax credit probe

The Delhi High Court delivered a ruling granting anticipatory bail in an ongoing investigation concerning an alleged fraudulent input tax credit scam amounting to ₹22.42 crore. The judicial decision to offer protection from arrest was reached after considering specific factors, notably the petitioner's active participation and cooperation with the investigating authorities throughout the proceedings.

Furthermore, the court took into account the clean background of the applicant, noting the complete absence of any prior criminal antecedents. It was determined that keeping the individual in custody was unwarranted for the continuation of the inquiry, given that sufficient cooperation had already been demonstrated during the investigative phase.

As the legal process moves forward, the accused must continue adhering to the terms outlined by the bench while the authorities proceed with the underlying probe. Parties involved in similar tax investigations should monitor how courts evaluate cooperation and custodial necessity during early-stage proceedings.