Bail in GST prosecution granted after completion of investigation and filing of charge-sheet, subject to strict release conditions.

Bail may be granted in a prosecution under the Rajasthan Goods and Services Tax Act, 2017 where the investigation is complete, the charge-sheet has been filed, and custody is no longer required for inquiry. The Court granted bail without expressing any opinion on the merits, noting that the applicant had remained in custody and had deposited part of the alleged evaded tax. Release was made subject to conditions including bond and sureties, compliance with Section 437(3) of the Code of Criminal Procedure, deposit of passport, and restriction on foreign travel without prior permission.

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Issues: Whether the petitioner was entitled to bail in a prosecution for offences under the Rajasthan Goods and Services Tax Act, 2017.

Analysis: The petitioner had remained in custody since 01.08.2022, the investigation had been completed, and the charge-sheet had already been filed. He had also deposited about 10% of the alleged evaded tax amount. The Court granted bail without expressing any opinion on the merits and imposed conditions including execution of bond, sureties, compliance with Section 437(3) of the Code of Criminal Procedure, 1973, deposit of passport, and a restriction on foreign without prior permission.

Conclusion: The petitioner was held entitled to be enlarged on bail.

Ratio Decidendi: Where investigation is complete, the charge-sheet has been filed, and relevant bail conditions can secure appearance, bail may be granted in a GST prosecution without adjudicating the merits of the .

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