Enlargement on bail for foreign national with expired visa granted, subject to surety verification and bail conditions.

Enlargement on bail was granted to a foreign national accused of an economic offence triable by a Magistrate, where the maximum punishment is five years; the court found no convincing material showing risk of evidence tampering and allowed bail accordingly. The applicant's expired visa and application for extension were noted but did not preclude enlargement; sureties' identity, status and residential proof must be verified by the trial court and breach of conditions may lead to cancellation of bail. The court also reiterated procedural guidance on citing judgments without naming presiding judges.

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Issues: Whether the applicant, a foreign national accused in alleged GST evasion offences under Sections 132(1)(d),(e),(f),(i),(l) of the Central Goods and Services Tax Act, 2017, is entitled to be enlarged on bail during trial under Section 483 of B.N.S.S., 2023.

Analysis: The Court examined the nature of offences, the stage of investigation and prosecution, the character and custodial period of the applicant, and the nature of evidence. The prosecution case arises from an investigation by the CGST Anti-Evasion wing and a complaint has been filed; the alleged tax shortfall was quantified and the matter is triable by a Magistrate with maximum sentence up to five years. The Court considered earlier orders including the Apex Court direction to decide any bail application expeditiously on merits; a co-ordinate Bench had granted bail to a co-accused on similar factual/legal grounds. The Court noted absence of convincing material demonstrating a real risk of tampering with evidence, that the prosecution case is largely documentary/electronic, and that the applicant has been in custody since 26.08.2025. The Court also considered the applicant's status as a female with a young child and the visa/immigration position; immigration authorities have procedures (including X-Misc entry visa) and the applicant's visa-extension application is under process. The Court imposed conditions aimed at preventing tampering, misuse of bail, ensuring attendance at key trial stages, requiring an assurance/certificate from the applicant's embassy, restricting foreign travel without court permission, and periodic reporting of whereabouts. The Court additionally directed verification of sureties and warned of cancellation of bail on breach.

Conclusion: Bail granted to the applicant; the applicant's release on bail is allowed subject to specified conditions - conclusion is in favour of the assessee.

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