Regular bail under the GST law granted after prolonged custody and no near-term trial conclusion

Regular bail was granted in proceedings under the Punjab Goods and Services Tax Act, 2017 because the petitioner had spent about 10 months in custody, the alleged offence carried a maximum sentence of 5 years, and the trial was not likely to conclude soon. The pending challenge to the vires of the Act was also noted. On these facts, continued incarceration was considered unnecessary, and the interim directions were made absolute on the same terms and conditions.

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

Analysis: The petitioner had remained in custody for about 10 months, the offence alleged under the Act carried a maximum sentence of 5 years, and the trial was not likely to conclude immediately. The challenge to the vires of the Act was also pending consideration. In these circumstances, continued incarceration was not considered necessary.

Conclusion: Bail was granted and the interim directions were made absolute on the same terms and conditions.

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