Bail in GST offence case granted where investigation had progressed and evidence tampering risk was reduced by seizure of digital records.

An accused facing arrest for alleged offences under the CGST Act was held entitled to bail under Section 437 CrPC because he had already appeared before the investigating agency, his statement had been recorded, and the investigation had substantially progressed. The Court found reduced risk of evidence tampering since official laptop, phones and bank data were seized, noted no demonstrated non-cooperation during custody, and also considered the accused's medical condition. Continued detention was found unnecessary, and bail was granted subject to stringent conditions to secure attendance and protect the investigation.

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Issues: Whether the accused, facing arrest for alleged offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 437 of the Code of Criminal Procedure, 1973.

Analysis: The record showed that the accused had already appeared before the investigating agency, his statement had been recorded, and the investigation had substantially progressed. The seized material included the official laptop, phones and bank data, reducing the apprehension of tampering with evidence. The Court also noted the absence of any demonstrated non-cooperation during custody and took into account the accused's medical condition. In these circumstances, continued detention was found unnecessary, and the apprehensions of the prosecution were considered capable of being addressed by strict conditions.

Conclusion: Bail was granted to the accused, subject to stringent conditions to secure attendance and safeguard the investigation.

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