Interim anticipatory bail granted in alleged GST offences, subject to joining investigation and compliance with bail conditions.

Interim anticipatory bail was granted to a petitioner apprehending arrest for alleged offences under the CGST Act. The Court protected her pending further hearing by directing that, if arrested, she be released on interim bail on furnishing personal bonds and surety to the satisfaction of the Arresting/Investigating Officer. The protection was conditional on her joining the investigation when called and complying with the usual anticipatory bail conditions, including those under Section 438(2) CrPC.

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Issues: Whether the petitioner, apprehending arrest for alleged offences under the Central Goods and Services Tax Act, 2017, was entitled to interim anticipatory bail.

Analysis: The petition was entertained on a notice of motion. Pending further hearing, the Court protected the petitioner by directing that, in the event of arrest, she be released on interim bail on furnishing personal bonds and surety to the satisfaction of the Arresting/Investigating Officer. The petitioner was required to join the investigation as and when called upon and to comply with the conditions applicable to anticipatory bail under Section 438(2) of the Code of Criminal Procedure, 1973.

Conclusion: Interim anticipatory bail was granted to the petitioner, subject to cooperation with investigation and compliance with the stated conditions.

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