Regular bail in GST prosecution granted after limited role, prolonged custody, and no special circumstances were shown.

Regular bail was granted in a prosecution under the Gujarat GST Act and the CGST Act because the applicant had remained in custody since 30.12.2018, the alleged role appeared comparatively limited vis-a -vis the co-accused, and the prosecution did not place any special circumstances on record. The Court also noted the maximum sentence exposure and, without undertaking a detailed examination of the evidence, exercised discretion in favour of bail subject to execution of the prescribed bond and compliance with conditions.

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Issues: Whether regular bail should be granted to the applicant in connection with the alleged offences under the Gujarat Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

Analysis: The applicant had been in custody since 30.12.2018. The material placed before the Court indicated that the applicant's role was comparatively limited vis-a -vis the co-accused. The Court also noted the maximum sentence that could be imposed and the absence of any special circumstances brought on record by the prosecution. Without entering into a detailed examination of the evidence, the Court found the case fit for exercise of discretion in favour of bail.

Conclusion: Regular bail was granted to the applicant on execution of the prescribed bond and compliance with the stated conditions.

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