Granting Bail in GST Cases: An Overview of Conditions, Including Deposits with Authorities

The Hon’ble Madras High Court, in the matter of Isithore v. Senior Intelligence Officer [CRL OP (MD) 838 of 2024 dated January 23, 2024], granted bail to the accused Chartered Accountant, imposing the condition of depositing a specified amount with the GST Authorities.

FACTS:

Isithore (“the Petitioner”), a Chartered Accountant, is facing accusations of GST violations. The GST Authorities (“the Respondent”) have registered a case against Isithore, leading to the filing of the current bail application.

ISSUE:

Whether a bail application can be granted when the accused is willing to deposit a certain amount with the GST Authorities?

HELD:

The Hon’ble Madras High Court, in CRL OP (MD) 838 of 2024, made the following observations:

• 1. Noted that the Petitioner has been in judicial custody for over seven months and is willing to deposit Rs. 50,00,000/- to the Respondent.

• 2. Decided to consider the Petitioner’s bail application and ordered release on bail upon executing the bond with two sureties.