Regular bail under the CGST Act granted after considering custody, completed investigation, and the nature of the allegations.

In a prosecution under the Central Goods and Services Tax Act, regular bail was granted after consideration of the nature and gravity of the , the role attributed to the accused, the applicant's custody since 15.04.2019, age, completion of investigation, filing of the charge-sheet, and the maximum punishment prescribed. The settled principles governing bail were applied, and the custodial factors together with the completed investigation supported release on regular bail.

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

Analysis: The Court considered the nature of the accusation, the gravity of the alleged offences, the role attributed to the accused, the fact that the applicant had been in custody since 15.04.2019, the applicant's age, and that investigation was complete with the charge-sheet filed. It also noted the maximum punishment prescribed and relied on the settled approach governing grant of bail.

Conclusion: Regular bail was granted.

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