Regular bail in GST fraud matters may be granted when investigation is complete and custody is no longer necessary.

In a GST fraud prosecution based largely on documentary evidence, the Gujarat HC granted regular bail because the investigation was substantially complete, the complaint had been filed, and no specific need for further custodial detention was shown. The Court treated securing the accused's presence at trial as the controlling consideration and noted that bail had already been granted to the principal accused. It also accepted that the applicant was alleged to have acted on behalf of that accused. Bail was therefore allowed on conditions, including instalment-based deposit and other standard safeguards.

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Issues: Whether regular bail should be granted in a prosecution for alleged GST fraud involving documentary evidence, when the investigation was substantially complete and further custody was not shown to be necessary.

Analysis: The application involved allegations of fraudulent availment and passing on of input tax credit in a large economic offence. The Court noted that the case rested mainly on documentary material already in the possession of the department, that the complaint had been filed, and that no specific necessity for further custodial detention was demonstrated. The Court also took into account that bail had already been granted to the principal accused, that the applicant was stated to be working for and on behalf of that accused, and that the controlling consideration in bail matters remains securing the presence of the accused for trial rather than punitive detention.

Conclusion: Regular bail was granted to the applicant on specified conditions, including deposit of money in instalments and other standard safeguards.

Ratio Decidendi: Even in grave economic offences, bail may be granted where custody is no longer for investigation, the evidence is primarily documentary, and the accused's presence for trial can be secured by conditions.

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