Bail in GST prosecution justified where the accused cooperated, showed no flight risk, and no custodial interrogation was needed.

Bail was granted in a GST prosecution because the applicant had cooperated with the investigation, appeared in response to repeated summons and made himself available for statement. The record did not show any flight risk, any need for custodial interrogation, or any apprehension of tampering with evidence or influencing witnesses. On that basis, and without expressing any view on the merits, the Court held that bail was justified subject to conditions and directed release on bond and sureties.

---

---

Issues: Whether the applicant was entitled to bail in proceedings arising out of alleged offences under the goods and services tax law.

Analysis: The applicant had appeared in response to repeated summons and had cooperated with the investigation, including by making himself available for statement. The detention was not treated as illegal at this stage. The record did not disclose any apprehension of flight risk, no request for police remand had been made, and no concern of tampering with evidence or influencing witnesses had been expressed. In these circumstances, and without expressing any opinion on the merits, the Court found bail to be justified subject to conditions.

Conclusion: Bail was granted to the applicant.

Final Conclusion: The application succeeded and the applicant was ordered to be released on bail on furnishing the directed bond and sureties, subject to the imposed conditions.

Ratio Decidendi: Where the accused has cooperated with investigation and the record does not show flight risk, need for custodial interrogation, or apprehension of interference with evidence or witnesses, bail may be granted even in a fiscal prosecution.

---