Regular bail in CGST prosecution granted where investigation was nearly complete and further custody was unnecessary.

Regular bail under Section 439 CrPC was granted in a CGST prosecution because the alleged offences under Sections 132(1)(b) and 132(1)(c) carried a maximum sentence of five years, the applicant had spent about 55 days in custody, no remand had been sought, the complaint had not yet been filed, and the investigation was substantially complete. On these facts, the Court held that further custody was not shown to be necessary and exercised discretion in favour of release on bail, subject to conditions.

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Issues: Whether the applicant was entitled to regular bail in a prosecution under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017.

Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973. The Court noted that the alleged offences carried a maximum sentence of five years, the applicant had remained in custody for about 55 days, the complaint had not yet been filed, no remand had been sought, and the investigation was almost over. On these considerations, the case was found fit for exercise of discretionary power in favour of release on bail.

Conclusion: Regular bail was granted, subject to conditions.

Ratio Decidendi: Where investigation is substantially complete, further custody is not shown to be necessary, and the prosecution has not sought remand or filed the complaint within a reasonable time, discretionary bail may be granted even in economic or fiscal offence prosecutions.

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