Bail in CGST prosecution granted on same footing as earlier connected matter, subject to strict compliance conditions.

Bail was granted in a CGST Act prosecution because the petition was treated on the same footing as an earlier connected bail matter arising from the self-same complaint case. The Court found the controversy and rival contentions identical for bail purposes and applied the earlier order granting bail with stringent safeguards. The conditions required adequate and verified sureties, no inducement or threat to witnesses, no tampering with evidence, surrender of passport, travel restrictions, cooperation with investigation and trial, availability on mobile contact, and abstention from further criminal activity.

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Issues: Whether the petitioner was entitled to bail in connection with the alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petition was considered on the same footing as the earlier connected bail matter arising from the self-same complaint case. The Court accepted that the controversy and rival contentions were identical for the purpose of bail and applied the earlier order granting bail with stringent safeguards. The conditions included adequate sureties, verification of sureties, non-inducement or threat to witnesses, non-tampering with evidence, surrender of passport, restriction on travel, cooperation with investigation and trial, availability on mobile contact, and abstention from further criminal activity.

Conclusion: Bail was granted to the petitioner subject to the conditions already indicated in the earlier order.

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