Anticipatory bail in tax complaints may be granted when documentary evidence is complete and custody adds no value.

Anticipatory bail may be granted in a complaint under the Central Excise Act and GST law where documentary evidence has already been collected and further custodial detention would serve no meaningful purpose. The Court, without examining the merits of the allegations, treated the need to secure the accused's appearance before the trial court as the controlling consideration and found no basis for custodial interrogation at that stage. Bail was therefore granted subject to surrender before the trial court and furnishing the requisite bonds.

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Issues: Whether anticipatory bail should be granted to an /accused facing summons in a complaint under the Central Excise Act and the Goods and Services Tax law.

Analysis: The petition arose from a complaint in which the petitioner had been summoned for trial. The Court noted that the documentary evidence had already been collected and that further custody would not serve any meaningful purpose at that stage. Without entering into the merits of the allegations, the Court found no necessity for custodial detention and considered it appropriate to secure the petitioner's appearance before the trial court through bail conditions.

Conclusion: Anticipatory bail was granted, and the petitioner was directed to surrender before the trial court and be released on bail upon furnishing the requisite bonds.

Ratio Decidendi: Where documentary evidence is already collected and custodial detention would serve no meaningful purpose, anticipatory bail may be granted to secure appearance before the trial court.

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