Regular bail in GST evasion prosecution granted after completion of investigation and a limited prima facie role was noted.

Regular bail under Section 439 CrPC was considered in a GST evasion prosecution where the complaint had already been filed and investigation was complete. The Court noted a prima facie limited role attributed to the applicant, confined to fewer firms than alleged by the prosecution, as well as the applicant's age, period of judicial custody, and the maximum sentence of five years. On that factual and procedural footing, and without detailed examination of the evidence, the Court found the matter fit for bail and enlarged the applicant on regular bail subject to conditions including bond, surety, reporting, travel restrictions, surrender of passport, and monetary deposit.

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Issues: Whether regular bail should be granted in a prosecution for alleged GST evasion offences, having regard to the role attributed to the applicant, the stage of investigation, the period of custody, and the maximum punishment prescribed.

Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973 in connection with alleged offences under the GST enactment. The material showed that the complaint had already been filed, the investigation had reached completion, and the Court found a prima facie indication that the applicant's involvement was confined to four firms rather than the larger number alleged by the prosecution. The Court also noted the applicant's age, the period of judicial custody, and that the offence carried a maximum sentence of five years. On these considerations, and without entering into a detailed examination of the evidence, the Court found the case fit for grant of bail.

Conclusion: Regular bail was granted to the applicant subject to the stated conditions, including bond, surety, reporting requirements, travel restrictions, surrender of passport, and monetary deposit.

Final Conclusion: The applicant was enlarged on regular bail in the GST prosecution, subject to compliance with the imposed conditions.

Ratio Decidendi: Where the investigation is complete, the complaint has been filed, and the Court finds a limited prima facie role with custody already undergone, regular bail may be granted even in a serious fiscal prosecution, subject to suitable conditions.

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