Bail in CGST prosecution granted after charge-sheet, prolonged custody, no antecedents, and similar Supreme Court guidance.

Bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017 after the investigation was completed and the charge-sheet filed. The Court considered that the petitioner had spent about six months in custody, had no antecedents, the alleged offence carried a maximum punishment of five years' imprisonment and fine, and the trial was unlikely to conclude soon. It also noted an earlier Supreme Court bail order in a similar factual setting, while expressly declining to comment on the merits. Relief was made subject to furnishing bonds and compliance with conditions.

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Issues: Whether the petitioner was entitled to bail in a prosecution under the Central Goods and Services Tax Act, 2017 after completion of investigation and filing of charge-sheet.

Analysis: The petitioner had been in custody for about six months, the investigation had been completed, and the charge-sheet had been filed. The alleged offence carried a maximum punishment of five years' imprisonment and fine. The petitioner had no antecedents, and the Court took note of the period of incarceration, the likely time for conclusion of trial, and the nature of the evidence, while also keeping in view the earlier Supreme Court order granting bail in a similar factual setting. The Court specifically declined to comment on the merits of the case.

Conclusion: Bail was granted to the petitioner subject to furnishing bonds and compliance with the stated conditions.

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