Regular bail in GST evasion case granted after prolonged custody and progressing investigation, subject to strict conditions.

In a prosecution under the Kerala State Goods and Services Tax Act, 2017, the Kerala HC considered whether the sole accused, in custody since 13.11.2023, should receive regular bail in a case alleging GST evasion through supply of goods without invoices. The Court noted that the investigation had progressed and that continued detention was not necessary despite the seriousness of the allegations. Regular bail was granted, but only on strict conditions to secure the investigation and prevent interference with witnesses.

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Issues: Whether the petitioner, who was in custody since 13.11.2023 in a prosecution under the Kerala State Goods and Services Tax Act, 2017, was entitled to regular bail.

Analysis: The petitioner was the sole accused in a case alleging evasion of GST through supply of goods without invoices. The application was the second request for regular bail. The Court noted the period of custody, that the investigation had progressed, and that continued detention was not necessary despite the seriousness of the ations. Bail was therefore considered appropriate, but only on stringent conditions to secure the investigation and prevent interference with witnesses.

Conclusion: Regular bail was granted to the petitioner subject to strict conditions.

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