Regular bail in GST proceedings granted on special facts, including pandemic conditions and likely trial delay.

Regular bail was granted in a complaint under the Punjab Goods and Services Tax Act, 2017 on special facts, including the COVID-19 situation, the likelihood of prolonged trial, and the early stage of proceedings where only one of twenty-nine witnesses had been examined. The Court made clear that its observations did not express any view on the merits and directed the petitioner to furnish security by bank guarantee or immovable property within the stipulated time. The decision indicates that bail may be allowed at an early trial stage where exceptional circumstances and anticipated delay justify release.

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Issues: Whether the petitioner was entitled to regular bail in a complaint under the Punjab Goods and Services Tax Act, 2017.

Analysis: The petition was considered in the backdrop of the COVID-19 situation, the likelihood of the trial taking time, and the stage of the proceedings where only one out of twenty-nine witnesses had been examined. The Court granted bail on the peculiar facts, while making it clear that the observations would not reflect any opinion on the merits. Security by way of bank guarantee or immovable property was also directed to be furnished within the stipulated time.

Conclusion: Regular bail was granted to the petitioner.

Ratio Decidendi: In a case at an early trial stage, regular bail may be granted on special facts such as the prevailing pandemic and anticipated delay in trial, without expressing any view on the merits.

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