Regular bail in GST prosecution granted on documentary evidence custody and case-by-case assessment of detention

Regular bail was granted in a GST-related prosecution because the case rested substantially on documentary material already in departmental custody, and no specific ground was shown to justify continued custody for investigation or trial. The court also noted that no show cause notice for determination of liability had yet been issued after the complaint. Applying the settled principle that even grave economic offences require a case-by-case bail assessment focused on securing the accused's presence at trial, the application was allowed on conditions, including a monetary deposit and usual safeguards.

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Issues: Whether the applicant was entitled to regular bail in connection with alleged offences under the GST enactments and allied penal provisions.

Analysis: The application was considered on the footing that the case rested substantially on documentary material already in the custody of the department. No specific circumstance was shown to establish that continued custody of the applicant was for investigation or trial. The record also indicated that no show cause notice for determination of liability had yet been issued after filing of the complaint. In these circumstances, and having regard to the settled principle that even in grave economic offences bail must be decided on a case-to-case basis with due regard to securing of the accused for trial, the request for bail was accepted subject to safeguards, including a monetary deposit obligation and other usual conditions.

Conclusion: Regular bail was granted to the applicant on conditions, including deposit of Rs. 2 crores in six instalments, and the application was allowed.

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