Bail granted despite GST allegations where custody was prolonged, investigation remained pending, and cooperation undertakings supported release.

Bail was granted in a case involving alleged offences under penal law and the Rajasthan GST Act because the investigation was still pending, the accused had been in custody for more than one month, and the actual transaction and alleged wrongful input tax credit had not yet been fully ascertained. The Court treated the accused's status as a practising Chartered Accountant and her undertakings to cooperate with the investigating agency and produce documents as significant factors supporting release. Liberty was therefore allowed subject to protective conditions, including appearance before the trial court, furnishing bonds and sureties, deposit of passport, and a restriction on leaving the country without permission.

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Issues: Whether the petitioner was entitled to bail in connection with the alleged offences under the penal law and the Rajasthan Goods and Services Tax Act.

Analysis: The petitioner had remained in custody for more than one month, the investigation was still in progress, and the actual transaction and quantum of the alleged wrongful input tax credit had not yet been fully ascertained. The petitioner's status as a practising Chartered Accountant, her undertakings to cooperate with the investigating agency, and to furnish documents and information as required were treated as significant factors supporting release on bail. The Court accepted that the request for bail could be considered favourably in view of these circumstances.

Conclusion: The petitioner was held entitled to bail.

Final Conclusion: Liberty was granted on specified conditions, including appearance before the trial court, furnishing of bonds and sureties, deposit of passport, and restriction on leaving the country without permission.

Ratio Decidendi: In a case where the investigation is pending and the accused undertakes to cooperate, prolonged custody and unascertained allegations may justify grant of bail subject to protective conditions.

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