Regular bail in GST fraud allegations turns on settled bail factors, not the label of an economic offence.

Fraudulent input tax credit allegations under the goods and services tax law did not justify continued custody once investigation was complete and the complaint had been filed. The Court treated the case as a request for regular bail and applied settled bail factors, including the seriousness of the charge, stage of trial, documentary nature of the evidence, custody since arrest, absence of antecedents, and the risk of absconding. It held that economic offence allegations do not automatically bar bail, and granted release on conditions because further detention was not necessary to secure the applicant's presence at trial.

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Issues: Whether the applicant was entitled to regular bail in a prosecution alleging fraudulent input tax credit and offences under the goods and services tax law.

Analysis: The application was considered after completion of investigation and filing of the complaint. The allegations were supported mainly by documentary material already seized by the department. The Court noted that economic offences are serious, but bail cannot be refused in every such case merely on that label. The gravity of the charge, the prescribed punishment, the progress of the trial, custody since arrest, absence of antecedents, and the likelihood of absconding were all treated as relevant factors. Applying the settled bail principles, the Court found that the trial would take considerable time and that continued custody was not necessary to secure the applicant's at trial.

Conclusion: Regular bail was granted.

Final Conclusion: The applicant was directed to be released on bail subject to conditions, and the criminal custody was not permitted to continue solely because the prosecution arose from a serious economic offence.

Ratio Decidendi: Even in an economic offence, bail must be decided on the facts of the individual case by applying the settled bail tests, and continued custody is unwarranted where investigation is complete, evidence is documentary, and the accused is not shown to be a flight risk.

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