Bail under GST offence granted after completed investigation and deposit of the alleged evasion amount, subject to trial-court conditions.

Bail was granted to an accused under the Rajasthan Goods and Services Tax Act, 2017 because he had remained in custody since 08.11.2022, the investigation was complete, and the alleged tax evasion amount had already been deposited by the recipient(s). The Court considered recent Supreme Court guidance on bail in such matters, together with the stage of investigation and the nature of the evidence, and held that continued detention was not warranted. Release was ordered on the conditions imposed by the trial court, including compliance with Section 437(3) of the Code of Criminal Procedure, 1973, without expressing any view on the merits of the prosecution case.

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Issues: Whether the petitioner, accused of an offence under the Rajasthan Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The petitioner had been in custody since 08.11.2022, the investigation against him was complete, and the alleged tax evasion amount had already been deposited by the recipient(s). The Court noticed the recent Supreme Court guidance on grant of bail in such matters and considered the stage of investigation and the nature of the evidence, while making it clear that no opinion was being expressed on the merits of the prosecution case.

Conclusion: The petitioner was held entitled to bail and was directed to be released subject to the conditions imposed by the trial court, including compliance with Section 437(3) of the Code of Criminal Procedure, 1973.

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