Prolonged custody and completed investigation justified regular bail in CGST prosecution pending at pre-charge evidence stage.

Regular bail was granted to accused persons facing offences under the Central Goods and Services Tax Act, 2017 because prolonged custody, completion of investigation, and the advanced stage of the proceedings outweighed the allegations. The petitioners had remained in custody for more than two years, investigation had been completed, and the matter was only at pre-charge evidence, making prompt trial completion unlikely. Although the Court noted the seriousness of the accusations and the maximum sentence of five years, it treated those considerations as less significant than the delay already endured and the limited prospect of early trial. Bail conditions were considered adequate to address any risk of misuse.

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Issues: Whether the petitioners, accused of offences under the Central Goods and Services Tax Act, 2017, were entitled to regular bail under Section 439 of the Code of Criminal Procedure, 1973 in view of the length of custody, completion of investigation, and the stage of trial.

Analysis: The petitioners had remained in custody for more than two years. The maximum sentence for the alleged offences was stated to be five years. Investigation had been completed in July 2020, and the matter was at the stage of pre-charge evidence, making early conclusion of trial unlikely. The seriousness of the allegations was noted, but the Court treated the prolonged custody and the advanced stage of the proceedings as the decisive considerations. Bail conditions were considered sufficient to address the apprehension of misuse.

Conclusion: Regular bail was granted to the petitioners subject to conditions.

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