Parity in bail matters under GST allegations supported release where the co-accused faced identical charges and no distinction was shown.

Parity with a similarly situated co-accused can justify bail where the allegations are identical and no distinguishing circumstance is shown. In proceedings concerning alleged offences under the Central Goods and Services Tax Act, 2017, the court noted that the petitioner faced the same nature of accusations as a co-accused who had already been enlarged on bail. As no material difference was demonstrated to warrant unequal treatment, parity weighed in favour of release. Bail was therefore granted on furnishing the required bond and sureties.

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Issues: Whether the accused-petitioner was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973 in view of the grant of bail to a similarly situated co-accused facing identical allegations under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner sought bail on the ground that the case against him was identical to that of a co-accused who had already been enlarged on bail. The Court found that the allegations against the petitioner were of the same nature and that no distinguishing feature had been shown to justify a different treatment. In these circumstances, parity with the co-accused weighed in favour of bail.

Conclusion: The petitioner was entitled to bail and was ordered to be enlarged on bail on furnishing the stated bond and sureties.

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