Regular bail in CGST prosecution granted on custody, gravity, and undertaking to secure tax dues.

Regular bail was granted in a CGST prosecution under Section 69, with the HC exercising discretion under Section 439 CrPC after considering the nature of the allegations, custody period, gravity of the offence, and an undertaking to secure tax dues. The Court did not enter into the merits or evidence in detail and noted that the department was satisfied with the undertaking. Bail was made subject to conditions, including bond and surety, monthly presence, travel restrictions, surrender of passport if any, and compliance with the deposit undertaking.

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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offence under the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973 in the context of the alleged offence under Section 69 of the Central Goods and Services Tax Act, 2017. The Court took into account the nature of the allegations, the gravity of the offence, the period of custody, and the undertaking regarding payment of tax dues. It also noted that the parties did not press for a further reasoned order and that the respondent department expressed satisfaction with the undertaking. Without entering into the merits of the case or discussing the evidence in detail, the Court found it appropriate to exercise discretion in favour of bail.

Conclusion: Regular bail was granted to the applicant on conditions, including bond, surety, monthly presence, travel restrictions, surrender of passport if any, and compliance with the undertaking to deposit the stated .

Ratio Decidendi: In bail matters, where the allegations are not examined in detail and custody, gravity of offence, and an undertaking securing the interests of the prosecution are considered sufficient, discretion may be exercised to grant regular bail subject to appropriate conditions.

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