Regular bail in GST prosecution allowed where documentary evidence dominated and custodial interrogation was no longer necessary.

Regular bail was granted in a GST prosecution because the case rested chiefly on documentary material, the complaint had already been filed, and the investigation was substantially complete. The Court found no demonstrated need for further custodial interrogation and no concrete basis to believe release would lead to tampering with evidence or influencing witnesses. In these circumstances, continued custody was held unjustified.

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Issues: Whether regular bail should be granted in a GST prosecution where the allegations rest primarily on documentary material, the investigation is substantially complete, and no further custodial interrogation is shown to be necessary.

Analysis: The allegations related to fraudulent availment and passing on of input tax credit under the GST law. The material on record was chiefly documentary, including tax records, banking data, electronic evidence and summons-based records. The complaint had already been filed and, in relation to the applicant, the investigation appeared substantially complete. The Court found no specific basis to conclude that custodial interrogation was still required or that release on bail would lead to tampering with evidence or influencing witnesses, particularly when the evidence was largely in documentary form and the applicant had remained in custody since 29.01.2026.

Conclusion: Regular bail was granted to the applicant.

Ratio Decidendi: Where a GST prosecution is substantially supported by documentary evidence and the investigation is complete or near completion, continued custody is not justified in the absence of a demonstrated need for custodial interrogation or a concrete apprehension of interference with the trial.

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