In Brief
Ratnambar Kaushik was arrested for alleged tax evasion under the Central Goods and Services Tax Act 2017 in connection with clandestine transport and manufacture of chewing tobacco, with disputed tax liability ranging from ₹1.93 crores (petitioner's calculation) to ₹15.57 crores (respondent's claim). The High Court had rejected his bail plea. The Supreme Court allowed the appeal, granting bail on the ground that the petitioner had already served over four months in custody, investigation was complete, trial would take considerable time, and the evidence was primarily documentary with official witnesses (reducing tampering risks). The Court directed bail conditions including passport deposit and directed his production before the trial court.
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