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Issues: Whether anticipatory bail should be granted in connection with alleged GST offences.
Analysis: The application was considered in the context of the seriousness of the allegations, the role attributed to the applicants, their age and medical condition, the fact that their statements had already been recorded during investigation, and the absence of any special circumstance shown against them. The relief was granted without entering into a detailed examination of the evidence, and subject to stringent conditions requiring cooperation with investigation, periodic presence, restraint on contact with witnesses, and availability for remand proceedings.
Conclusion: Anticipatory bail was granted to the applicants, with conditions.
Ratio Decidendi: Anticipatory bail may be granted where the applicants have joined investigation and no special circumstance justifying custodial detention is shown, subject to conditions securing cooperation with the investigation and the administration of justice.