Regular bail in alleged GST evasion case granted after investigation ended and charge-sheet was filed.

Regular bail was granted in a prosecution alleging forgery, cheating, criminal breach of trust and GST evasion because the investigation had concluded, the charge-sheet had been filed, and further custodial interrogation was not required. The Court also noted that no proceedings had been initiated by the GST department under the GST enactments in relation to the alleged evasion. In these circumstances, pre-trial detention was not continued and the applicant was found entitled to bail in the exercise of judicial discretion.

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Issues: Whether the applicant was entitled to be released on regular bail in a case alleging forgery, cheating, criminal breach of trust, and GST evasion.

Analysis: The application was considered on the nature of allegations, the period of incarceration, and the stage of investigation. The investigation had concluded and the charge-sheet had been filed. It was also noted that, though the allegations related to evasion of GST, no proceedings had been initiated by the GST department under the GST enactments against the applicant. The decision also took into account the principle that pre-trial detention should not be continued where further custodial interrogation is not required and the case can proceed on trial.

Conclusion: The applicant was held entitled to regular bail.

Ratio Decidendi: Where investigation is complete, the charge-sheet is filed, and no departmental action has been initiated in relation to the alleged GST evasion, regular bail may be granted in exercise of judicial discretion.

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