Bail in GST prosecution granted on parity, custody duration, and strict conditions to secure attendance and trial integrity.

Bail was granted in a prosecution under the Odisha Goods and Service Tax Act, 2017 after the Court noted prolonged judicial custody, a maximum punishment of five years for the alleged offence, and parity with a co-accused already enlarged on bail. The Court found sufficient ground to release the petitioner, while imposing stringent conditions to secure presence and protect the prosecution, including furnishing bond and sureties, appearing before the trial court, not tampering with evidence, depositing the passport, seeking permission before leaving the State, and not alienating property without leave of the court.

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Issues: Whether the petitioner was entitled to bail in a prosecution under the Odisha Goods and Service Tax Act, 2017.

Analysis: The petitioner had remained in judicial custody since 23.01.2020, the alleged offence carried a maximum punishment of five years, and a co-accused placed on a similar footing had already been granted bail. In these circumstances, the Court found sufficient ground to enlarge the petitioner on bail, subject to stringent conditions to secure his presence and prevent interference with the prosecution.

Conclusion: Bail was granted to the petitioner on furnishing the prescribed bond and sureties, with conditions including appearance before the trial court, non-tampering of evidence, deposit of passport, restriction on leaving the State without permission, and prohibition on alienation of property without leave of the court.

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