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 investigation completion and pending trial supported interim liberty. Court relied on absence of criminal antecedents and the limited statutory maximum sentence to justify bail, and accordingly ordered release on personal bond of Rs.5,00,000 with two solvent sureties for regular appearance. Court considered precedent on prolonged incarceration in exercising discretion and imposed standard bail conditions including compliance with applicable procedural conditions; breach or bail jump will render the order ineffective and permit prosecution actions.

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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.

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