Bail in GST offences may follow once investigation ends and continued custody becomes unnecessary, subject to strict safeguards.

Investigation being complete, complaint filed, and all necessary recoveries and electronic records already secured, continued custody of the accused in GST offences was treated as unnecessary. The Court held that serious allegations and a punishment of up to five years did not by themselves justify further pre-trial incarceration, particularly where the presumption of innocence remained and no prior criminal history was shown. Concerns about interference with the investigation against others could be managed through bail conditions. Bail was granted subject to safeguards for appearance, non-interference with evidence, surrender of passports, and restriction on foreign .

---

---

Issues: Whether the petitioners, accused of offences under the GST enactments and in custody after completion of investigation, were entitled to bail pending trial.

Analysis: The allegations were serious, but conviction could only follow proof in accordance with law. The petitioners had remained in custody since 21.07.2021, the investigation qua them stood completed, and the complaint had already been filed. The maximum punishment prescribed was imprisonment up to five years with fine. The record showed that recoveries and seizures, including electronic records, had already been made, and no further recovery was shown to be necessary. The Court also noted that prolonged pre-trial incarceration should not become a matter of rule and that the presumption of innocence remained applicable. The apprehensions regarding possible interference with the ongoing investigation against other persons could be addressed by suitable bail conditions, and no previous criminal history was shown.

Conclusion: The petitioners were entitled to bail, subject to conditions safeguarding appearance, non-interference with evidence, surrender of passports, and restriction on travel abroad.

Ratio Decidendi: Where investigation is complete, necessary recoveries are already secured, and continued custody would amount to prolonged pre-trial incarceration, bail may be granted even in serious fiscal offences, subject to conditions ensuring the integrity of the trial and investigation.

---