Regular bail under GST law may follow prolonged custody where no complaint or charge-sheet is filed within the statutory period.

In a prosecution under the Central Goods and Services Tax Act, 2017, continued custody beyond sixty days without filing of a complaint or charge-sheet supported release on regular bail. The Court considered the arrest, the absence of prosecutorial filing within the stipulated time, and the elapsed custody period, and treated these factors as sufficient to favour enlargement on bail without entering into the merits in detail. Regular bail was granted on that basis.

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Issues: Whether the applicant was entitled to be released on regular bail in a prosecution for offences under the Central Goods and Services Tax Act, 2017, having regard to the period of custody and the absence of complaint or charge-sheet within the stipulated time.

Analysis: The application was considered in the context of the allegations, the applicant's arrest, and the fact that more than sixty days had elapsed without filing of either a complaint or charge-sheet. On that basis, the Court found that the applicant would be entitled to default bail and, without entering into the merits in detail, held that the case was fit for exercise of discretion in favour of enlargement on bail.

Conclusion: The applicant was granted regular bail.

Ratio Decidendi: Where the accused remains in custody beyond the statutory period and no complaint or charge-sheet is filed, the Court may exercise discretion to grant regular bail, treating the continued detention as a ground favouring release.

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