Custody duration and likely trial delay justified bail in a GST arrest matter, with no view on merits.

Custody duration and the likely delay in concluding proceedings justified bail for a person arrested under the Central Goods and Services Tax Act, 2017. The Rajasthan HC noted that the offence was triable by a Magistrate and compoundable by the Commissioner, and that the petitioner had remained in custody since 02.08.2021 while completion of the case would likely take time. Without expressing any view on the merits, the Court treated these circumstances as sufficient to release the petitioner on bail under Section 439 of the Code of Criminal Procedure, 1973.

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Issues: Whether bail should be granted to an arrested for offences under the Central Goods and Services Tax Act, 2017 in view of the period of custody and the expected time for conclusion of proceedings.

Analysis: The petitioner had remained in custody since 02.08.2021. The offence was stated to be triable by a Magistrate and compoundable by the Commissioner. The Court also noted that completion of the proceedings was likely to take time. Without expressing any opinion on the merits, these circumstances were treated as sufficient to justify release on bail under Section 439 of the Code of Criminal Procedure, 1973.

Conclusion: Bail was granted to the petitioner.

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