Parity in bail for GST evasion allegations led to grant of bail where no connection with the firm was shown.

Bail in a GST evasion prosecution was considered on the basis of parity with co-accused, the material collected, and the petitioner's claim that he had no connection with the firm concerned. The Court noted that the record did not rebut the assertion that he was neither a partner nor otherwise connected with the main firm, and that parity with co-accused already on bail weighed in his favour. Without entering into the merits of the allegations, the Court found a case for bail on the facts placed before it and granted bail to the petitioner.

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Issues: Whether the petitioner was entitled to bail in a prosecution arising out of alleged GST evasion and allied IPC offences, having regard to parity with co-accused and the material collected against him.

Analysis: The bail claim was considered in the light of the allegations, the evidence collected, and the petitioner's asserted non-connection with the firm concerned. Parity with co-accused who had already been enlarged on bail weighed in favour of the petitioner, and the record did not rebut the assertion that he was neither a partner nor otherwise connected with the main firm. The Court found that, on the facts placed before it and without entering into the merits, the case for bail was made out.

Conclusion: Bail was granted to the petitioner.

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