Bail in CGST prosecution extended on existing conditions despite prior non-compliance, with safeguards preserved for investigation.

Bail in a CGST Act prosecution was extended on the same conditions earlier imposed, despite the petitioner's non-compliance with those conditions. The Court noted that the petitioner remained in judicial custody, the charge sheet had not yet been filed, and the surrounding circumstances, including the alleged quantum of tax evasion and the pandemic situation, justified giving one further opportunity. Relief was granted only to that limited extent, with liberty preserved to seek cancellation if the conditions were breached.

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Issues: Whether the petitioner was entitled to bail in the prosecution under the CGST Act, and whether bail could be granted despite non-compliance with earlier conditions.

Analysis: The petitioner was in judicial custody and the charge sheet had not yet been filed. The matter arose after an earlier bail order had been passed with conditions, which the petitioner had not complied with. Considering the facts and circumstances, the alleged quantum of tax evasion, and the pandemic situation, the Court found it appropriate to extend one more of bail on the same conditions earlier imposed, rather than interfere with the earlier refusal to modify those conditions.

Conclusion: The petitioner was granted bail subject to the same conditions, and the request for relief was accepted only to that limited extent.

Final Conclusion: The proceeding was finally concluded by permitting release on bail with strict conditions and by preserving liberty to seek cancellation upon breach of those conditions.

Ratio Decidendi: Bail may be granted on equitable considerations even where earlier conditional relief was not complied with, provided the Court finds it just to extend a further opportunity and imposes safeguards to protect the investigation.

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