Regular bail in a GST complaint granted where interim bail was not misused and no risk of absconding or interference was shown.

Regular bail under the CGST Act was granted where the petitioner had already enjoyed interim bail without misuse, the prosecution witnesses were official witnesses, and no tangible material showed a risk of absconding or interference with evidence. The Court treated the rival contentions as involving disputed questions better left to trial and held that continued detention as an undertrial was not warranted on the facts. Bail was allowed subject to conditions ensuring appearance, cooperation, and non-interference with the trial.

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Issues: Whether the petitioner was entitled to regular bail in a complaint under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner had already enjoyed interim regular bail without any material showing misuse of the concession. The witnesses were official witnesses, reducing the apprehension of interference with evidence. No tangible material was shown to indicate that the petitioner was likely to abscond or obstruct the trial. The Court also noted that the rival contentions raised serious disputed questions better left for trial and that further detention as an undertrial was not warranted in the facts of the case.

Conclusion: Regular bail was granted to the petitioner, subject to conditions imposed for appearance, cooperation, and non-interference with the trial.

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