Ongoing Probe Against Co-Accused is No Ground to Deny Bail Under CGST Act: P&H High Court

The Punjab & Haryana High Court ruled that bail cannot be denied under Section 132 of the CGST Act merely because a co-accused is still under investigation.

In a ₹107 crore tax fraud case involving fake invoices, the Court granted bail, holding that each accused must be considered independently.

Justice Harpreet Singh Brar noted that the petitioner had been in custody for over nine months, the evidence was largely documentary, and no allegation of non-cooperation existed.

The Court stressed that prolonged detention cannot override fundamental rights.

[Manish Kumar v Directorate General, Goods & Service Tax Intelligence]