Regular bail in CGST offences granted where investigation was complete and documentary evidence reduced any risk of tampering.

Regular bail in CGST offences should be assessed by the nature of allegations, the stage of investigation, the character of the evidence, and any real risk of tampering or witness influence. Where investigation is complete, the complaint has been filed, the evidence is predominantly documentary, the accused has no criminal antecedents, and the witnesses are official witnesses, continued custody is generally unnecessary absent extraordinary circumstances. On those facts, the Delhi HC granted regular bail to the applicant.

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Issues: Whether regular bail should be granted to an accused of offences under the CGST Act after completion of investigation and filing of the complaint.

Analysis: The application was considered on the settled approach that bail in CGST offences must be assessed with reference to the nature of allegations, the stage of investigation, the character of evidence and the likelihood of tampering or influencing witnesses. The Court noted that the complaint had already been filed, the evidence was primarily documentary, the applicant had no criminal antecedents, and the witnesses were official witnesses. In the absence of extraordinary circumstances, continued custody was found unnecessary.

Conclusion: Regular bail was granted to the applicant.

Ratio Decidendi: Where investigation is complete, the complaint has been filed, the evidence is predominantly documentary, and there is no real apprehension of tampering or witness influence, regular bail should ordinarily be granted absent extraordinary circumstances.

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