Medical exigency and partial deposit secured bail subject to sureties, passport surrender and bond conditions.

Bail was granted to the accused in an alleged GST evasion matter where investigation was represented as complete, custodial interrogation was not required, and medical exigency necessitated specialized treatment; the court treated the partial deposit towards tentative tax liability and prosecution objections as relevant but not dispositive. Operative release conditions require a bail bond with two sureties of like amount acceptable to the trial court, both sureties to be income tax payees, surrender of the petitioner's passport on furnishing bonds, and compliance with any additional trial-court directions. An interlocutory application for early hearing was allowed.

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Issues: Whether bail should be granted to the petitioner accused in an alleged GST evasion case where investigation is claimed complete, medical exigency is shown, partial deposit of disputed amount has been made, and custodial interrogation is not required.

Analysis: The petition concerns alleged offences under specified provisions of the Central Goods and Services Tax Act, 2017 and Section 20 of the Integrated Goods and Services Tax Act, 2017 arising from alleged large-scale tax evasion. The investigation is represented as complete with prosecution report filed, medical records indicate significant health issues requiring specialized treatment, a part-payment towards the tentative tax liability has been made, and custodial interrogation is asserted to be unnecessary. The prosecution opposes bail on account of the accused's asserted foundational role in the alleged fraud and ongoing aspects of investigation reported in the prosecution record.

Conclusion: Bail is granted to the petitioner on furnishing a bail bond of Rs. 1,00,000 with two sureties of like amount each to the satisfaction of the trial court, subject to both sureties being income tax payees and the petitioner surrendering his passport while furnishing bail bonds; the interlocutory application for early hearing is allowed.

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