Regular bail in GST-related tax evasion case granted with deposit and bond conditions after charge sheet filing.

Regular bail was granted in a GST-related tax evasion case with allied IPC offences because the applicant was in custody, investigation had been completed, the charge sheet had been filed, the prosecution could not show that the related firm belonged to the applicant, and there was no likelihood of absconding. The Court accepted the applicant's readiness to deposit the disputed amount under protest and imposed bond and other statutory conditions consistent with bail. The decision turned on the completed investigation, the absence of established ownership of the firm, and the safeguards available through conditions, leading to release on regular bail.

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Issues: Whether the applicant was entitled to regular bail in a case involving alleged GST-related tax evasion and allied IPC offences.

Analysis: The application was considered in the backdrop of the applicant's custody, the completion of investigation, filing of the charge sheet, the inability to show that the related firm belonged to the applicant, and the applicant's readiness to deposit the disputed amount under protest. The Court also noted that there was no likelihood of absconding and imposed conditions consistent with the requirements applicable to bail.

Conclusion: Regular bail was granted subject to deposit of the disputed amount under protest and compliance with the specified bond and statutory conditions.

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