Regular bail in GST evasion case granted after payment, completed investigation, and no need for continued custody.

Regular bail was granted in a GST evasion matter where the alleged default related to a seized truck and the GST amount, excluding penalty, had already been paid. As the investigation was complete and the challan filed, continued custody was found unnecessary; the disputed ownership of the goods was treated as a matter going to the merits and not a bar to bail. The petitioner was released on personal and surety bonds, with a direction to surrender the passport and not leave India without prior permission of the Court.

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Issues: Whether the petitioner was entitled to regular bail in a case involving alleged evasion of GST and allied offences.

Analysis: The allegations against the petitioner were limited to evasion of GST on a seized truck, and the record indicated that the GST amount, excluding penalty, had already been paid. The investigation had been completed and the challan had been presented, so continued custody was not considered necessary. The Court also noted that the ownership of the goods was disputed and that the bail decision would not prejudice the merits of the case.

Conclusion: Regular bail was granted to the petitioner on terms of execution of personal and surety bonds, surrender of passport, and restraint on leaving India without prior permission of the Court.

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