Bail on stringent conditions where custody, deposit, and reporting safeguards were treated as adequate to secure the proceedings.

Bail was granted to an accused booked under the CGST Act after more than seven months in judicial custody, with the Court treating the proposed deposit and compliance safeguards as sufficient to protect the investigation and trial. Release was made conditional on execution of bond and sureties, appearance before the respondent, surrender of passport, non-interference with witnesses or evidence, and abstention from absconding, with a monetary deposit by demand draft also required. The decision reflects that bail may be allowed on stringent conditions where those safeguards adequately secure attendance and prevent prejudice to the proceedings.

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Issues: Whether bail should be granted to an accused booked for offences under the Central Goods and Services Tax Act, 2017, subject to deposit of money and compliance with restrictive conditions.

Analysis: The accused had been in judicial custody for more than seven months. The Court took note of the offer to deposit Rs. 50,00,000 by demand draft and the prosecution's position that bail could be considered on that basis. On the facts and circumstances, the Court found it appropriate to release the accused on bail, but only on execution of bond and sureties and on strict conditions designed to secure attendance, prevent interference with the investigation or trial, and ensure compliance with the deposit requirement. The order also required appearance before the respondent, surrender of passport, and restraint against tampering with evidence or absconding.

Conclusion: Bail was granted to the petitioner subject to the specified monetary and custodial conditions.

Ratio Decidendi: Bail may be granted with stringent conditions, including monetary deposit and reporting obligations, where the Court is satisfied that such safeguards adequately secure the interests of the investigation and trial.

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