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Issues: Whether the petitioners were entitled to bail in a prosecution under the Central Goods and Services Tax Act, 2017, having regard to the stage of investigation, the pendency of trial, and the nature of the alleged offence.
Analysis: The complaint had already been filed with complete particulars and the trial had commenced. The Court noted that no further investigation against the petitioners was shown to be necessary, no further recovery was required from them for the purposes of the criminal case, and their account had already been seized. The apprehension of witness intimidation was not supported by any material on record. The offence was also noted to be compoundable. In these circumstances, and considering the long period of incarceration, the Court applied the settled bail principle that detention is not warranted where custodial presence is no longer necessary for investigation, subject to safeguards to secure the trial.
Conclusion: Bail was granted to the petitioners on execution of a bail bond and surety, with conditions designed to secure their presence and prevent interference with the proceedings.
Ratio Decidendi: Where investigation is substantially complete, no further custodial interrogation is required, and no material shows a real risk of interference with witnesses, bail may be granted even in an offence, subject to stringent conditions.
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