Regular bail in GST offences may follow once investigation is complete and custody is no longer needed for prosecution.

Regular bail may be granted in GST offences where investigation is substantially complete, custodial interrogation is over, relevant material has been recovered, and a complaint has already been filed. In this matter, the court treated continued detention as unnecessary for effective prosecution and accepted that liberty could be protected through conditions. The accused's undertaking to deposit part of the alleged amount was also considered as a factor supporting bona fides. Bail was therefore granted subject to strict safeguards, including bond execution, passport surrender if applicable, travel restrictions, and timely deposit of the specified sum.

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Issues: Whether regular bail should be granted to an accused of offences under the GST enactments, where investigation was substantially complete and the accused undertook to deposit a part of the alleged amount.

Analysis: The applicant was in custody for alleged issuance of fake invoices and wrongful passing of input tax credit. The material indicated that the investigation with respect to the two firms was virtually over, the applicant had already undergone custodial interrogation, relevant materials had been recovered, and a complaint had been filed before the competent court. The Court also noted the applicant's offer to deposit Rs. 2 crore as a measure of bona fides. In these circumstances, further detention was found unnecessary, and liberty was considered capable of being protected by imposing conditions.

Conclusion: Regular bail was granted to the applicant, subject to strict conditions including execution of bond, surrender of passport if any, restrictions on travel, and deposit of Rs. 2 crore within the stipulated time.

Ratio Decidendi: Where investigation is substantially complete and custody is no longer for effective prosecution, regular bail may be granted even in serious fiscal offences, subject to appropriate conditions safeguarding the investigation and trial.

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