Regular bail under the CGST Act may be granted on custody, offence gravity, and cooperation with investigation.

Regular bail under the CGST Act may be granted in an appropriate case by judicial discretion after considering the nature and gravity of the allegations, the role attributed to the accused, the period of custody, and the need to secure cooperation in further investigation. The Court noted that departmental recovery proceedings could continue separately and that custody alone may justify release on suitable conditions where the circumstances support bail. Applying those factors, the applicant was released on regular bail subject to conditions.

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

Analysis: The application was considered on the nature of the allegations, the gravity of the offence, the role attributed to the accused, the period of custody, and the assurance of cooperation during further investigation. The Court also noted that departmental recovery proceedings could remain available to the respondent-department. In exercising bail discretion, the Court relied on the settled approach that custody alone, in an appropriate case, may justify release on bail with suitable conditions.

Conclusion: The applicant was entitled to regular bail and was ordered to be released subject to conditions.

Ratio Decidendi: In an appropriate case, regular bail may be granted by exercising judicial discretion after considering the nature of the offence, the period of custody, the accused's role, and the need to secure cooperation with investigation.

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