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        Case ID :

        2021 (11) TMI 1185 - HC - GST

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        Regular bail under GST prosecution granted on parity, prolonged custody, and delayed trial progress. Regular bail in a prosecution under the Central Goods and Services Tax Act, 2017 was considered on parity with co-accused already on bail, the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Regular bail under GST prosecution granted on parity, prolonged custody, and delayed trial progress.

                          Regular bail in a prosecution under the Central Goods and Services Tax Act, 2017 was considered on parity with co-accused already on bail, the petitioner's custody of about nine months, and the slow progress of trial with only one witness partly examined out of nine. The Court treated the likely delay in completion of trial as significant and noted that no view was expressed on the merits of the case. On that basis, the petitioner was held entitled to regular bail.




                          Issues: Whether the petitioner was entitled to be enlarged on regular bail in a prosecution under the Central Goods and Services Tax Act, 2017.

                          Analysis: Bail was considered on the basis of parity with co-accused already released on bail, the period of custody, and the stage of the trial. The Court noted that the petitioner had remained in custody for about nine months, only one witness had been partly examined out of nine, and the trial was likely to take time. The Court also recorded that no opinion was expressed on the merits of the case.

                          Conclusion: The petitioner was entitled to regular bail.


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                          ActsIncome Tax
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