Conditional anticipatory bail protection granted in a CGST matter, tied to instalment deposits and cooperation with investigation.

Interim protection against coercive steps was linked to the applicant's undertaking in a CGST prosecution to deposit the stated liability in instalments and to cooperate with the investigation whenever called upon. The undertaking was taken on record and made binding, and the protection would stand recalled automatically if there was non-compliance. The operative effect was that anticipatory bail protection remained conditional on timely deposits and full investigative cooperation.

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Issues: Whether anticipatory bail should be protected by interim restraint against coercive steps, subject to the applicant depositing amounts in instalments and cooperating in the investigation.

Analysis: The applicant sought anticipatory bail in a prosecution under the Central Goods and Services Tax Act, 2017. The Court recorded the applicant's undertaking to deposit a specified portion of the alleged liability in three instalments, and to join and cooperate with the investigation whenever called upon. The undertaking was taken on record and made binding. The interim protection was linked to compliance with the undertaking and cooperation with the investigating agency, with an express stipulation that non-compliance would automatically recall the protection.

Conclusion: Interim protection against coercive steps was granted in favour of the petitioner, subject to deposit of the undertaking amounts and cooperation in the investigation.

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