Personal bond release under CGST Act granted where co-accused had already been released on similar terms.

Applicants seeking release in connection with an alleged offence under the CGST Act were granted that relief because a co-accused had already been released on similar terms and the State did not dispute that position. The Court therefore directed release on furnishing a personal bond only, subject to the satisfaction of the jail authorities, and issued ancillary directions to secure compliance and prevent misuse of liberty.

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Issues: Whether the applicants were entitled to be released on a personal bond in connection with the offence alleged under the Central Goods and Services Tax Act, 2017.

Analysis: The application sought implementation of the earlier court direction and relied on the fact that a co-accused had already been released on bail on furnishing a personal bond. The State did not dispute the release of the co-accused on similar terms. In these circumstances, the Court directed release of the applicants on furnishing a personal bond only to the satisfaction of the jail authorities, and issued ancillary directions to ensure compliance and non-misuse of liberty.

Conclusion: The applicants were entitled to be released on a personal bond, and the request was allowed.

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