Bail conditions can be modified under inherent powers to prevent undue hardship to the accused while maintaining the integrity of the trial and respecting personal liberties.

JUDGMENT :

MANEESH SHARMA, J.

1. The present miscellaneous application has been filed by the accused/petitioner (hereinafter referred to as the ‘petitioner’) under Section 528 of the Bhartiya Nagrik Suraksha Sanhita, 2023 (hereinafter referred to as ‘ BNSS ’) seeking modification/deletion of condition No. (i) and condition No. (ii) imposed by this Court while granting bail vide order dated 16.06.2025 passed in S.B. Criminal Miscellaneous Bail Application No. 6128/2025.

2. Brief facts giving rise to the present application are that Case No. F.No.DGGI/INV/GST/2764/2023-Gr.C was registered against the petitioner for alleged offences under Sections 132 (1) (a), (e), (f) and (l) read with Sections 132 (1)(i) and 132(iv)(5) of the CGST Act. The allegation against the petitioner is that he has evaded GST to the tune of Rs. 8.75 crores, on the following charges:—

"i) That the petitioner was selling tyres and tyre-tubes without issuance of invoices or challans;

ii) That the petitioner was selling motorcycle tyres and tubes by wrongly using invoices meant for cycles;

iii) That the petitioner sold tyres and tubes at prices lower than their actual value."

3. In connection with the aforesaid case, the petitioner filed a regular bail application under Section 483 of BNSS , which was allowed by this Court vide order dated 16.06.2025, subject to the following conditions:

"(i) he shall not leave the country without prior permission of the court.

(ii) he shall deposit the passport before the concerned authority.

(iii) he shall co-operate in the trial and shall attend each and every date of hearing in the trial, until and unless his presence is exempted by the trial court.

(iv) in case, the above conditions are not complied by the petitioner, thus the respondent prosecution shall be free to move for cancellation bail application."

4. The inherent powers of this Court are hereby invoked under Section 528 , BNSS , seeking modification of the order dated 16.06.2025 passed in S.B. Criminal Miscellaneous Bail Application No. 6128/2025, to the extent that the said order granting regular bail under Section 483 of BNSS in favour of the petitioner is a bit onerous and causing immense hardship to him to fulfill his business/professional pursuits.

5. Learned Counsel for the petitioner submits that the petitioner, a businessman by vocation, is a Director in M/s Kalivahan Rubber Private Limited, a partner in M/s Kalivahan, and the Proprietor of M/s Kalivahan Rubber Udyog; the aforesaid entities are engaged in the business of manufacturing and selling various types of tyres and tubes. The learned counsel for the petitioner further contended that, being the operational head of these entities, the petitioner is actively involved in the international expansion of business operations, and owing to such nature of work, the petitioner requires to travel abroad frequently, and has done so in the past, in the ordinary course of business, the same was supported with copies placed on record, marked as Annexure-A/2 (Colly). He also submits that looking to the facts stated above, the restrictions imposed vide conditions No. (i) and No. (ii) of the order dated 16.06.2025 are a bit onerous and causing serious prejudice to the petitioner as they restrain him from undertaking his international business commitments freely.

6. The learned Counsel for the petitioner further contended that since: (i) the entire family of the petitioner, including his parents and spo