Page No.# 1/4 GAHC010164212026 2026:GAU-AS:12110 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Bail Appln./2217/2026 SMTI TRISHNA BARMAN D/O SATYA BARMAN,AGED ABOUT 27 YEARS, RESIDENT OF VILLAGE ALAGJAR, PO PS BARAMA, DIST BAKSA, ASSAM PIN 781346 VERSUS THE UNION OF INDIA REPRESENTED BY THE DIRECTOR GENERAL OF GST INTELLIGENCE DGGI, GUWAHATI ZONAL UNIT, HOUSE NO. 77, WARD NO. 54, PANJABARI, GUWAHATI, KAMRUP M, ASSAM. REPRESENTED BY DY. SGI Advocate for the Petitioner : MR. J I BORBHUIYA, MR G G GOGOI,MR. N ALI,MR A HOSSAIN,MRS. K H CHOUDHURY Advocate for the Respondent : SC, GST, MR. S C KEYAL Page No.# 2/4 BEFORE HONOURABLE MR. JUSTICE RAJESH MAZUMDAR ORDER Date : 24-08-2026 Heard Mr. JI Borbhuiya, learned counsel appearing for the petitioner. Also heard Mr. B. Choudhury, learned Standing counsel, GST and Ms. M. Deka, learned counsel appearing for respondent No. 1, Union of India . 2. This is an application under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023, read with Section 132 of the Central Goods and Service Tax (CGST) Act, 2017 for granting bail to the accused person; arrested on 20.07.2026 in connection with Case No. CT/GIE/ARST/2026/09 U/S 132(5) of the Assam Goods and Services Tax, 2017. 3. The learned counsel for the petitioner has submitted that the evidence required for the investigation are all documentary and electronic in nature and the petitioner has languished behind bars for more than 33 days. 4. The learned counsel for the petitioner has submitted that releasing the petition at this stage, by imposing appropriate conditions would not in any manner hamper or temper with the investigation, and in fact, the petitioners undertakes to participate fully in the investigation process and co-operate with the same as and when required to do so. 5. The learned counsel has placed reliance on the Order dated 28.04.2024, in Page No.# 3/4 Cr. App No. 2269/2025 in Venney Jan Vs. Union of India where the Apex Court has observed that when the appellant was in custody for almost 7 months and the case was trialable by a Court of Judicial Magistrate and the sentence is limited to the maximum of 5 years, and the prosecution is based on the documentary evidence, with there being no antecedents, the accused would be entitled to a bail unless there are some extra ordinary circumstances involved. 6. The learned Standing counsel, GST has submitted that from the interrogation of the accused, the petitioner herein further investigation have been carried out and therefore, the petitioner may not be released on bail at this juncture of the investigation. 7. I have considered the submissions and also the materials placed before this Court and I am of the considered opinion that the petitioner in the present case who is a lady, would be entitled the privilege of bail in the event strict conditions are imposed on her for participation in the investigation process. 8. Accordingly, the petitioner shall be released on bail on furnishing a bond of Rs. 75,000/-, with two local sureties of the like amount to the satisfaction of the CJM, Kamrup (Metro). 9. The learned CJM, Kamrup (Metro) shall at liberty to impose such conditions as may be necessary to ensure that the petitioner continues to Page No.# 4/4 participate in the investigation process and co-operate with the same as and when called for. 10. It is provided that the petitioner shall not leave the territorial Jurisdiction of the Investigating Authority or the CJM Kamrup (Metro) without prior written permission from the authorities concerned. JUDGE Comparing Assistant