Bail in CGST prosecution granted where custody was prolonged, charge-sheet filed, and co-accused had already obtained bail.

Bail was granted in a prosecution under the CGST Act because continued custody was found unnecessary for trial. The Court noted that the petitioner had been in custody since 25.03.2021, the charge-sheet had already been filed, and co-accused had been enlarged on bail. Although the allegations involved defalcation and an economic offence, those factors did not justify further detention once investigation was complete and trial could proceed.

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Issues: Whether the petitioner was entitled to bail in a prosecution for offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner had been in custody since 25.03.2021, co-accused had already been granted bail, the charge-sheet had been filed, and the matter arose out of alleged defalcation amounting to an economic offence. On these considerations, continued detention was found unnecessary for the purpose of trial.

Conclusion: Bail was granted to the petitioner.

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