Regular bail in GST prosecution refused where no changed circumstances and key witnesses remained to be examined.

A second request for regular bail under the GST enactments was rejected because there was no change in circumstance after the earlier dismissal. The court noted that material witnesses were still to be examined and that the apprehension of witness influence, tampering with evidence, or absconding remained unresolved. The alleged tax-related involvement was also of a very large magnitude, which weighed against release. On those facts, regular bail was not considered warranted and the petition was declined.

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Issues: Whether the petitioner was entitled to regular bail in a prosecution under the goods and services tax enactments despite the earlier rejection of bail, the absence of any change in circumstance, and the pendency of examination of material witnesses.

Analysis: The petition was a second request for regular bail. The earlier bail application had been dismissed on the ground that material witnesses were still to be examined and there was apprehension that release on bail could result in influencing witnesses, tampering with evidence, or absconding. The record showed no change in circumstance after the earlier dismissal. Material witnesses were still pending examination, and the alleged tax-related involvement was of a very large magnitude, which weighed against grant of bail.

Conclusion: Regular bail was not warranted and the petition was rejected.

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