Bail in GST prosecution granted after prolonged custody and likely delay in trial, without any opinion on merits.

Bail under Section 439 CrPC was found justified in a prosecution concerning offences under the Central Goods and Services Tax Act, 2017, where the accused had remained in custody for a substantial period and the proceedings were likely to take time. The court declined to express any opinion on the merits of the case and treated continued detention as unwarranted in those circumstances. Bail was granted to the petitioner.

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Issues: Whether the accused petitioner was entitled to bail in proceedings relating to offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner had remained in custody for a substantial period. The proceedings were likely to take time, and the Court declined to express any opinion on the merits. In these circumstances, bail was considered justified under Section 439 of the Code of Criminal Procedure, 1973.

Conclusion: Bail was granted to the petitioner.

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