Bail continuation on same terms after compliance with interim conditions, with surety and deposit protections kept in force.

Where an accused in a prosecution under the Central Goods and Services Tax Act, 2017 had complied with the conditions of ad-interim bail, the Court found no reason to alter the existing arrangement and continued bail on the same terms. The original surety and security documents were ordered to remain operative, and the deposit made under the interim order was directed to remain subject to the final outcome of the complaint proceedings. The accused was cautioned not to misuse liberty, with withdrawal of the benefit contemplated if any infraction occurred.

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Issues: Whether the appellant, in a prosecution for offences under the Central Goods and Services Tax Act, 2017, should be allowed to continue on bail on the same terms as the ad-interim bail already granted.

Analysis: The appellant had been granted ad-interim bail subject to deposit of specified amounts and had complied by depositing the required sum. In view of the facts and circumstances, the bail arrangement already operating was found fit to be continued. The security and surety documents furnished at the ad-interim stage were directed to remain operative, and the deposit was ordered to await the final outcome of the complaint proceedings. The appellant was also cautioned not to misuse liberty, with withdrawal of the benefit contemplated upon infraction.

Conclusion: The appellant was held entitled to continue on bail on the same conditions as the ad-interim bail.

Ratio Decidendi: Where the accused has complied with the conditions of ad-interim bail and the circumstances do not justify alteration, the court may continue bail on the same terms while preserving the efficacy of the original surety and deposit conditions until final disposal of the complaint.

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