Bail in GST and excise evasion allegations turned on tentative quantification, search seizure, and prolonged custody.

Bail in an alleged GST and excise evasion matter was considered in light of the quantified tax disclosed in investigation, seizure of cash and documents during search, and the fact that the larger figure claimed by the prosecution was still under examination. The court noted that the amount already indicated fell within the bailable category under the invoked charging provision, that the alleged tax liability was not finally quantified, and that adjudication remained subject to statutory appeal. Substantial custody already undergone and the absence of criminal antecedents also supported release, and bail was granted.

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Issues: Whether bail should be granted to the applicant accused of alleged GST and excise evasion in view of the quantum of tax shown in the investigation, the seizure made during search, the stage of quantification and adjudication, and the custody already undergone.

Analysis: The material placed showed that search proceedings had led to seizure of cash and documents, and the investigation had disclosed evasion to a quantified extent, while the larger figure asserted by the prosecution remained under investigation and was based on assumptions. The Court also noted that the amount already indicated attracted the bailable category under the charging provision invoked, that the disputed firm had a statutory remedy of appeal against adjudication, and that the total tax allegedly evaded had not yet been finally quantified. The applicant had remained in custody for a substantial period and had no criminal antecedents.

Conclusion: Bail was held to be justified and was granted to the applicant.

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