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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offences under the Penal Code and the Goods and Services Tax law.
Analysis: The application was considered with reference to the period of alleged occurrence, the applicant's custody since 17.10.2019, completion of investigation, the maximum sentence exposure, absence of antecedents, and the absence of special adverse circumstances. Without entering into a detailed examination of the evidence, the Court found that the case warranted exercise of discretion in favour of release on bail.
Conclusion: Regular bail was granted to the applicant on execution of bond and surety and subject to the specified conditions.