Bail under GST law refused where admitted tax liability and non-payment of dues showed grave non-compliance with statutory obligations.

Bail in a prosecution under the Central Goods and Services Tax Act, 2017 was refused where the record showed admitted GST liability and default in payment of substantial dues. The court treated the gravity of the alleged offence, together with the petitioner's non-compliance with GST payment obligations, as sufficient to decline relief under Section 439 of the Code of Criminal Procedure, 1973 read with Sections 69 and 132 of the CGST Act. Any request for compounding was left for the GST authority to consider independently.

---

---

Issues: Whether bail should be granted to the petitioner in a prosecution under the Central Goods and Services Tax Act, 2017.

Analysis: The application was under Section 439 of the Code of Criminal Procedure, 1973 in connection with allegations under Section 69 and Section 132 of the Central Goods and Services Tax Act, 2017. The material on record showed admitted GST liability and default in payment of substantial dues. In view of the gravity of the offence and the petitioner's non-compliance with GST payment obligations, bail was not considered warranted. The request for possible compounding was left to be dealt with by the GST authority on its own.

Conclusion: Bail was refused.

---