2026 (2) TMI 102 - HC - GST

GST tax evasion bail application: regular bail granted on bond and sureties pending trial with conditions

Petitioner sought regular bail in a GST tax evasion prosecution; court noted investigation was complete and a charge sheet filed, and granted bail because ... Regular bail - completion of investigation and filing of charge-sheet - documentary and electronic evidence - absence of criminal antecedents - economic offence - conditions of bail - work of filing of GST return as accountant - Offences punishable under Sections 132 (1) (a) - (d) of the CGST Act, 2017 read with Section 69 of the CGST Act, 2017 - HELD THAT:- It appears that petitioner was arrested in the present case on 14.10.2025 and investigation has been completed. There are no antecedents of petitioner and punishment for the alleged offence of evasion of tax is to the extent of five years and fine as prescribed under Section 132(1) of the CGST Act, 2017. The Hon'ble Supreme Court in case of Ratnambar Kaushik [2022 (12) TMI 263 - SUPREME COURT] released the petitioner therein on bail after undergoing incarceration period of more than four months and in view of fact that conclusion of trial will take some time, in totality of facts and circumstance and observation made by the Apex Court, without commenting on merits of the case, this Court deems it just and proper to release present applicant on ball. Accordingly, it is directed that applicant be released on bail on his furnishing a personal bond in the sum of Rs. 5,00,000/- (Rupees Five Lacs only) with two solvent sureties in the like amount to the satisfaction of the trial Court, for his regular appearance before the trial Court during trial with a condition that he shall remain present before the concerned Court on all the dates fixed by it during trial. He shall abide by all the conditions enumerated under Section 480(3) of BNSS. It is being made clear that in case of bail jump and in violation of any of conditions imposed herein above, this order shall become ineffective and Investigation Officer/Trial Court shall be at liberty to proceed against the applicant as per law. Issues: Whether the applicant is entitled to grant of regular bail under Section 483 of the Bharatiya Nagrik Suraksha Sanhita, 2023 in respect of offences punishable under Section 132(1)(a)-(d) and Section 69 of the CGST Act, 2017, pending trial.Analysis: The applicant was arrested on 14.10.2025 and has remained in custody since that date; investigation is complete and a charge-sheet has been filed. The alleged offences attract a maximum sentence of five years. The Supreme Court's decisions in Ratnambar Kaushik and Vineet Jain were relied upon regarding bail where investigation is complete, evidence is essentially documentary/electronic, and the accused has undergone substantial pre-trial incarceration. The prosecution emphasised the economic nature of the offence and comprehensive investigation. The Court balanced the factors of completed investigation, documentary nature of evidence reducing risk of tampering, absence of criminal antecedents, limited statutory maximum sentence, and the period of incarceration already undergone by the applicant. Conditions appropriate to secure attendance and prevent interference were imposed, including personal bond with solvent sureties, surrender of passport, operational mobile number, location PIN, prohibition on inducement/intimidation, and committing no offence while on bail, together with adherence to Section 480(3) BNSS conditions.Conclusion: The application for regular bail is allowed and the applicant is released on bail on furnishing a personal bond of Rs. 5,00,000 with two solvent sureties of the like amount and subject to the specified conditions; the M.Cr.C. is allowed and disposed of.