Regular bail in a GST prosecution granted after custody period, no further interrogation need, and likely delay in trial.

Regular bail was granted in a complaint alleging offences under Section 132 of the Punjab Goods and Services Tax Act, 2017. The Court noted that the petitioner had remained in custody for about four months and 14 days, was not required for further custodial interrogation, and that the trial was likely to take time. It also observed that the complaint was triable by a Magistrate and that the arrest and prosecution issues were said to lack jurisdictional backing. On those considerations, the petitioner was held entitled to regular bail.

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

Analysis: The petition sought bail in a complaint for offences under Section 132 of the Punjab Goods and Services Tax Act, 2017. The custody period was about 4 months and 14 days, the petitioner was not required for further custodial interrogation, and the trial was likely to take time in view of the prevailing circumstances. The order also noted that the complaint was triable by a Magistrate and that the relevant arrest and prosecution issues were stated to lack jurisdictional backing.

Conclusion: The petitioner was held entitled to regular bail.

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