Regular bail in GST evasion case refused where investigation continued and parity with co-accused was not established.

Regular bail in a GST evasion matter was declined because the investigation was still ongoing, the alleged offence was serious, and the accused could not claim parity with the co-accused. The court found that the accused's position was not identical to that of the co-accused who had earlier obtained bail, and that the earlier order had been influenced by considerations arising under Section 6(2)(b) of the CGST Act that did not apply in the same way here.

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Issues: Whether the accused was entitled to regular bail under Section 439 of the Code of Criminal Procedure, 1973 in a GST evasion case where the investigation was still ongoing and co-accused had already been granted bail.

Analysis: The application was considered in the context of the seriousness of the alleged offence, the continuing investigation by the department, and the claim of parity with another accused who had been granted bail. The Court noted that the investigation in the present matter was still underway and that the position of the accused was not identical to that of the co-accused. The earlier bail order in favour of the co-accused had also proceeded on considerations arising from Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, which were not applicable in the same manner here.

Conclusion: Regular bail was declined.

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