Regular bail in GST and IPC prosecution granted after custody, charge-sheet filing, and parity with co-accused were considered.

Regular bail was granted in a prosecution under the Gujarat Goods and Services Tax Act, 2017 and the Indian Penal Code after the Court considered the nature of the ations, gravity of the offence, role attributed to the accused, period of custody, completion of investigation, filing of the charge-sheet, parity with co-accused, and the undertaking to deposit the disputed amount. The Court held that these factors justified exercise of discretion in favour of release, without undertaking a detailed appraisal of the evidence, and imposed terms and conditions on bail.

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Issues: Whether the applicant was entitled to regular bail in connection with offences under the Gujarat Goods and Services Tax Act, 2017 and the Indian Penal Code.

Analysis: The application for regular bail was considered in light of the nature of the allegations, the gravity of the offence, the role attributed to the accused, the period of custody, completion of investigation, filing of the charge-sheet, parity with co-accused, and the undertaking to deposit the disputed amount. The Court found the case fit for exercise of discretion in favour of release on bail, without entering into a detailed appraisal of the evidence.

Conclusion: Regular bail was granted to the applicant on terms and conditions imposed by the Court.

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