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Issues: Whether the petitioner was entitled to regular bail in proceedings arising under the Haryana Goods and Service Tax Act, 2017.
Analysis: The petitioner had been in custody after arrest in a case involving alleged GST evasion, and the material against him was substantially documentary in nature. The charge-sheet had already been filed, reducing the need for further custodial interrogation. The Court also considered the petitioner's undertaking not to influence witnesses and the possibility of securing the prosecution's interest through conditions, including residence details, periodic reporting, travel restriction, and monetary deposits.
Conclusion: Regular bail was granted to the petitioner, subject to the imposed conditions.