Regular bail under GST law granted after completion of investigation and parity with a co-accused.

Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017 because the investigation had been completed, the petitioner had remained in judicial custody for a substantial period, and a co-accused had already received bail. The HC found continued incarceration unnecessary in these circumstances and allowed release subject to conditions, including execution of bond and sureties, appearance before investigating authorities, and compliance with the statutory bail conditions.

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

Analysis: The petitioner had been in judicial custody since 29.01.2026, the investigation was treated as completed, and a co-accused had already been granted bail. In these circumstances, continued incarceration was not considered necessary, and bail was granted with conditions relating to bond, sureties, appearance before the investigating authorities, and compliance with the statutory conditions applicable to bail.

Conclusion: Regular bail was granted to the petitioner.

Ratio Decidendi: Where investigation is complete and the accused has remained in judicial custody for a substantial period, bail may be granted, subject to conditions, especially where parity with a co-accused also exists.

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