Bail considerations in CGST offences: prolonged custody, completed investigation, compoundable charges, and no criminal antecedents supported release.

Bail under Section 439 CrPC was considered for a person arrested for offences under the CGST Act. Custody had continued since 16.07.2020, the complaint was already filed after completion of investigation, the alleged offences carried a maximum punishment of five years, the offences were stated to be compoundable, and there were no criminal antecedents. The Court also recorded that it was not expressing any opinion on the merits of the allegations while deciding the bail application. Bail was granted on these factors.

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Issues: Whether the petitioner, arrested for offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The petitioner had remained in custody since 16.07.2020, the complaint had already been filed after completion of investigation, the alleged offences carried a maximum punishment of five years, the offences were stated to be compoundable, and there were no criminal antecedents. The Court also noted the absence of any opinion on the merits of the allegations while considering the application for bail.

Conclusion: Bail was granted to the petitioner.

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