Regular bail granted where investigation was complete, charge-sheet filed, and trial was unlikely to conclude soon.

Regular bail was granted after the Court noted that investigation was complete and the charge-sheet had been filed. Although the allegations concerned fictitious firms and wrongful availing of input tax credit, the offence carried a maximum sentence of five years, and the trial was not likely to begin or conclude soon. Applying the settled approach to bail, the Court treated continued custody as unnecessary for the progress of the case and directed release on regular bail subject to conditions.

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Issues: Whether the applicant was entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 in the facts of the case.

Analysis: The application was considered after noting that investigation had been completed and the charge-sheet had been filed. The allegations involved large-scale transactions with fictitious firms and wrongful availing of input tax credit, but the offence carried a maximum sentence of five years. The Court also took into account that the trial was not likely to commence or conclude in the near future and applied the settled approach governing grant of bail, including the principle that liberty may be protected where continued custody is not necessary for the progress of the case.

Conclusion: The applicant was held entitled to regular bail.

Final Conclusion: The application was allowed and the applicant was directed to be released on regular bail subject to conditions.

Ratio Decidendi: When investigation is complete, the charge-sheet is filed, and the offence is not of such gravity as to require continued detention, regular bail may be granted where the trial is unlikely to conclude in the near future.

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