Bail in CGST arrest matters may be granted where custody is prolonged and trial is likely to take time.

Bail was granted to a person arrested for an offence under the Central Goods and Services Tax Act, 2017, under Section 439 CrPC. The Court noted that the offence was triable by a Magistrate and compoundable by the Commissioner under Section 138 of the CGST Act, and it took into account the period of custody, the nature of the allegations, and the likelihood that the trial would take time. The Court granted bail without expressing any opinion on the merits of the case.

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Issues: Whether the petitioner, arrested for an offence 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 was in custody since 26.08.2021. The offence was stated to be triable by a Magistrate and compoundable by the Commissioner under Section 138 of the Central Goods and Services Tax Act, 2017. Considering the custody period, the nature of the allegations, and the likelihood that the trial would take time, the Court found it appropriate to grant bail without expressing any opinion on the merits.

Conclusion: The petitioner was granted bail.

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