Regular bail in GST-evasion case granted after charge-sheet filing and absence of need for further custodial interrogation.

Regular bail under Section 439 CrPC was granted in a GST-evasion prosecution because the applicant had remained in custody since 22.12.2022, the investigation had ended with filing of the charge-sheet, and no GST proceedings had been initiated against the applicant under the tax law. The HC held that the bail stage did not require a detailed assessment of evidence and relied on precedent that further custodial interrogation must be shown to be necessary before continued detention is justified. On those facts, the applicant was enlarged on regular bail.

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Issues: Whether the applicant, facing allegations of GST-related evasion and allied offences, was entitled to regular bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The applicant had been in custody since 22.12.2022 and the investigation had concluded with filing of the charge-sheet. The Court noted that no proceedings had been initiated by the GST department against the applicant under the GST law, and that the case could be examined at the stage of bail without entering into a detailed evaluation of the evidence. The Court also took into account the approach adopted in precedent relating to grant of bail where further custodial interrogation was not shown to be necessary.

Conclusion: The applicant was held entitled to be enlarged on regular bail.

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