Regular bail in GST prosecution granted after custody, offence gravity, and absence of remand weighed in favour of the accused.

Regular bail was granted in a GST prosecution involving alleged offences and conspiracy after the Court considered the nature of the accusation, the attributed role of the accused, the period of custody already undergone, and the absence of any remand request by the investigating agency. The Court also noted that the alleged offence carried a maximum sentence of five years, and treated the matter as fit for bail discretion without entering into a detailed assessment of evidence. Bail was therefore allowed subject to conditions.

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Issues: Whether the applicant was entitled to regular bail in a prosecution alleging offences under the GST enactments and conspiracy.

Analysis: The application was considered in the light of the nature of the accusation, the gravity of the alleged tax offence, the role attributed to the accused, the period of custody already undergone, and the fact that no remand had been sought by the investigating agency. The Court also noted that the alleged offence carried a maximum sentence of five years and that the matter was fit for exercise of bail discretion, without entering into a detailed discussion of the evidence.

Conclusion: Regular bail was granted to the applicant on conditions.

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