Anticipatory bail in GST prosecution granted after completed investigation and commenced trial, with statutory bond conditions

Anticipatory bail under Section 438 CrPC was granted in a GST prosecution because the investigation was complete, a complaint had been filed, trial had commenced, and the petitioner had not misused earlier interim protection. The Court treated custodial interrogation as unnecessary on those facts and found the discretionary pre-arrest relief justified, subject to the usual statutory conditions. Release was made conditional on furnishing personal and surety bonds and compliance with Section 438(2) CrPC safeguards.

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Issues: Whether the petitioner was entitled to anticipatory bail in a GST prosecution after completion of investigation and commencement of trial.

Analysis: The petition was under Section 438 of the Code of Criminal Procedure, 1973 in relation to alleged offences under the Central Goods and Services Tax Act, 2017. The Court noted that the investigation stood completed, a complaint had already been filed, the trial had commenced, and the petitioner had not misused the interim protection earlier granted. The respondent did not seriously oppose the prayer. In these circumstances, custodial interrogation was not shown to be necessary and the discretionary relief of anticipatory bail was considered justified, subject to the usual statutory conditions.

Conclusion: Anticipatory bail was granted to the petitioner in the complaint, subject to furnishing personal and surety bonds and compliance with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.

Final Conclusion: The petitioner obtained pre-arrest protection in the pending GST complaint, with release conditioned on bond requirements and statutory safeguards.

Ratio Decidendi: When investigation is complete, a complaint has been filed, trial has commenced, and interim protection has not been misused, anticipatory bail may be granted if custodial interrogation is no longer necessary.

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