Bail after charge-sheet in a GST prosecution was granted as investigation was complete and custody was no longer necessary.

Bail under Section 439 CrPC was granted in a prosecution under the CGST Act after the investigation was completed and the charge-sheet had been filed. The Court treated continued custody as unnecessary at that stage and granted bail without expressing any view on the merits of the allegations concerning bogus firms and fake invoices. The decision is limited to the bail question and does not determine the underlying criminal liability.

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Issues: Whether the petitioner was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973 in a prosecution under the Central Goods and Services Tax Act, 2017 after filing of the charge-sheet.

Analysis: The petitioner was in custody, the investigation had been completed, and the charge-sheet had been filed. The Court granted bail without expressing any opinion on the merits of the allegations relating to bogus firms and fake invoices.

Conclusion: Bail was granted to the petitioner.

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