Bail in GST offence case granted after charge sheet filing, with trial safeguards and no opinion on merits.

Custody after filing of the charge sheet, completion of investigation, and the nature of the material relied upon supported grant of bail to a petitioner accused under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017. The Rajasthan HC considered the Supreme Court's bail approach in a similar tax-offence matter and noted that the decision was made without expressing any opinion on the merits. Bail was granted on the basis that the petitioner would remain available for trial and comply with the safeguards imposed by the trial court, including conditions under Section 437(3) of the Code of Criminal Procedure, 1973.

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Issues: Whether the petitioner, accused of an offence under Section 132(1) of the Rajasthan Goods and Services Tax Act, 2017 and in custody after filing of the charge sheet, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The custody period, completion of investigation, filing of the charge sheet, and the nature of the material relied upon were taken into account. The Court also relied upon the Supreme Court's bail approach in a similar tax-offence matter, and noted that the decision was being made without expressing any opinion on the merits. The grant of bail was supported by the conditions that the petitioner would remain available to face trial and comply with the safeguards imposed by the trial court, including those under Section 437(3) of the Code of Criminal Procedure, 1973.

Conclusion: The petitioner was held entitled to bail.

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