Regular bail in GST prosecution granted after completion of investigation, documentary evidence, and no risk of tampering.

Regular bail under Section 439 CrPC was considered in a prosecution under the Gujarat Goods and Services Tax Act. The Court relied on the fact that the applicant had been in custody since 03.01.2021, investigation was complete, the complaint had been filed, the case depended mainly on documentary material, and no likelihood of tampering with evidence was shown. It also considered the nature of the allegations, the attributed role, the alleged tax evasion amount, and the offer to deposit part of the sum. Regular bail was granted subject to monetary deposit and other conditions.

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Issues: Whether the applicant was entitled to regular bail in connection with the alleged offence under the Gujarat Goods and Services Tax Act.

Analysis: The application was considered under the principles governing grant of regular bail under Section 439 of the Code of Criminal Procedure. The Court noted that the applicant had been in custody since 03.01.2021, the investigation was over and the complaint had been filed, the case rested on documentary material, and the prosecution had not established any likelihood of tampering with evidence. The Court also took into account the nature of the allegations, the attributed role, the quantum of alleged tax evasion, and the offer to deposit part of the amount, while referring to the principles governing bail in economic offences.

Conclusion: The applicant was held entitled to regular bail, subject to the imposed monetary deposit and other bail conditions.

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