The Supreme Court has removed a ₹1 crore deposit condition attached to anticipatory bail in a GST Intelligence matter and replaced daily reporting with attendance as required. The Bench relied on the women appellants’ cooperation with the investigation and their holdings of only 1% shares each.
New Delhi: The Supreme Court has eased two anticipatory-bail conditions imposed by the Madras High Court in Arbin Taj A v. The Director General of GST Intelligence & Another and a connected matter.
The order was passed on November 6, 2026, by Justice M.M. Sundresh and Justice Prasanna B. Varale and uploaded on November 7. It concerns the conditions governing anticipatory bail, rather than a determination of the underlying allegations.
Daily attendance and deposit challenged
The appellants challenged conditions imposed through High Court orders dated July 31 and August 14, 2026. One required them to report to the respondent authorities every day at 10:30 a.m. until further orders; the other required a deposit of ₹1 crore.
The Supreme Court heard senior counsel for the appellants and the Additional Solicitor General for the respondents before modifying both requirements.
Cooperation and minority shareholding weighed with Bench
In paragraph 4, the Court took account of the fact that the appellants were women and were cooperating with the investigation. It directed that they appear before the authorities as and when required, replacing the fixed daily reporting obligation.
The Bench also held that the deposit condition was unnecessary, particularly because the appellants were minority shareholders holding 1% each. It set aside the challenged conditions and disposed of the appeals.
The relief therefore leaves an obligation to attend when required. The order does not terminate the investigation or decide whether the appellants bear any liability in the underlying matter.
Scope of the decision
The brief order ties the modification to the appellants’ cooperation and individual circumstances. It does not announce a blanket exemption from monetary bail conditions for every minority shareholder, nor does it decide the merits of the GST investigation.
Case: Arbin Taj A v. The Director General of GST Intelligence & Another
Proceedings: Appeals arising from SLP(Crl) Nos. 15802–15805/2026, with SLP(Crl) Nos. 15720–15723/2026
Court: Supreme Court of India
Bench: Justices M.M. Sundresh and Prasanna B. Varale
Order Date: November 6, 2026
Outcome: ₹1 crore deposit condition removed; daily reporting replaced with appearance as required.