Regular bail under GST arrest provision refused because of offence gravity, justifiable arrest grounds, and alleged large-scale tax evasion.

Regular bail was refused in a prosecution arising from arrest under section 69 of the CGST Act, 2017, because the Court considered the alleged offence to be grave, found justifiable grounds for arrest, and noted that the complaint had already been filed. The scale of alleged tax evasion, stated to exceed Rs. 80 crores, and the punishment prescribed for the offence also weighed against release. On that basis, the Court held that no case for grant of regular bail was made out.

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Issues: Whether the petitioners were entitled to regular bail in a case involving arrest under Section 69 of the Central Goods and Services Tax Act, 2017.

Analysis: Bail was declined having regard to the nature and gravity of the alleged offence, the existence of justifiable grounds for arrest, the scale of alleged tax evasion exceeding Rs. 80 crores, the punishment prescribed for the offence, and the fact that a complaint had already been filed. The Court found no merit in the plea for release on regular bail.

Conclusion: Regular bail was refused.

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