Documentary GST investigation and no need for custodial interrogation justified interim bail with strict conditions.

Interim bail was granted in a GST prosecution alleging fraudulent availment and passing on of ineligible input tax credit because the complaint had already been filed, the material was largely documentary, and custodial interrogation was not shown to be necessary. The Court noted that the petitioners had remained in custody for about 70 days and imposed conditions requiring cooperation with the investigating agency, attendance as directed, and restriction on leaving the country without permission. The release was subject to furnishing personal bonds and sureties, reflecting that where investigation is documentary in nature and further custody is unnecessary, interim bail may be granted on appropriate safeguards.

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Issues: Entitlement to interim bail in a GST prosecution where the complaint had been filed, the evidence was largely documentary, and custodial interrogation was asserted to be unnecessary.

Analysis: The petitions arose from allegations of fraudulent availment and passing on of ineligible input tax credit under the GST regime. The Court noted that the petitioners had remained in custody for about 70 days, that a complaint had already been filed, and that the material against them was principally documentary. In these circumstances, the Court found that custodial interrogation was not required. The Court also required cooperation with the investigating agency and imposed conditions to secure attendance and prevent flight from jurisdiction.

Conclusion: Interim bail was granted to the petitioners on furnishing personal bonds and sureties, subject to cooperation with the investigation and a restriction on leaving the country without permission.

Final Conclusion: The petitions were allowed to the extent of interim release on bail, subject to conditions, while the matter was directed to remain listed for further hearing.

Ratio Decidendi: Where the investigation is substantially documentary in nature, the complaint has already been filed, and custodial interrogation is not shown to be necessary, interim bail may be granted on appropriate conditions even in a GST prosecution.

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