Regular bail in GST prosecution granted after considering investigation stage, allegations, and instalment-based deposit assurance.

Regular bail was considered in a prosecution under the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. The Court took into account the nature of the allegations, the stage of investigation, and the applicant's assurance to deposit a substantial amount in instalments. Without a detailed examination of the evidence, it found it appropriate to enlarge the applicant on bail on terms and conditions. Bail was granted subject to the conditions imposed.

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Issues: Whether the applicant was entitled to be released on regular bail in a prosecution under the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under the discretion available for regular bail. The Court noted the nature of the allegations, the stage of investigation, and the assurance to deposit a substantial amount in instalments. Without entering into a detailed examination of the evidence, the Court found it appropriate to enlarge the applicant on bail on terms and conditions.

Conclusion: Regular bail was granted to the applicant subject to the conditions imposed.

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