Petitioner Granted Bail Under GST Act Section 69.

The Court granted regular bail to the petitioner under Section 69 of the Central Goods and Services Tax Act. The Court noted the absence of a show cause notice and determination of tax due before prosecution. With the investigation ongoing and no misuse of concession during interim bail, the Court released the petitioner on regular bail with conditions, including cooperation in the investigation and providing updated contact information. The Court disposed of the petition, ordering the release of the petitioner on bail with specified terms and publication of the order on the Court's website.

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Issues Involved:
Regular bail sought under Section 69 of the Central Goods and Services Tax Act - No show cause notice issued - No determination of tax due - Interim bail granted - Investigation pending - Misuse of concession - Release on regular bail with conditions.

Analysis:
The petitioner filed a petition seeking regular bail after being arrested under Section 69 of the Central Goods and Services Tax Act. The petitioner was taken into judicial custody on a specific date and remained in custody until the Court granted interim bail. The Court observed that no show cause notice had been issued to the petitioner, and there had been no determination of the tax due before initiating prosecution for tax evasion.

The respondent informed the Court that the investigation had not been finalized, and more time was needed to complete it. It was noted that during the period of interim bail granted earlier, there was no misuse of the concession. Considering these factors, the Court directed the release of the petitioner on regular bail upon furnishing a personal bond and sureties. The conditions of the bail included joining the investigation when directed, not leaving the country without permission, and informing the Court of any change in residential address or contact details.

The Court disposed of the petition and applications, ordering the release of the petitioner on regular bail with specified conditions. The Court also directed the order to be uploaded on the Court's website for public access.

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