Bail in GST prosecution granted after custody and alleged role were considered, with travel restrictions imposed

Bail was granted to petitioners facing allegations under the Central Goods and Services Tax Act, 2017 after the HC considered their custody, the extent of their alleged role, and the maximum punishment indicated for the alleged offence under Section 132(1)(f). The Court accepted their contentions and found bail appropriate, subject to conditions securing appearance and restricting travel outside India without permission.

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Issues: Whether the petitioners were entitled to bail in proceedings arising from alleged offences under the Central Goods and Services Tax Act, 2017.

Analysis: The petitioners were in custody, the allegations were examined in the context of the extent of their alleged role, and the maximum punishment indicated for the stated allegation under Section 132(1)(f) was considered. The Court accepted the petitioners' contentions and found it proper to grant bail, while imposing conditions securing their appearance and restricting travel outside India without permission.

Conclusion: Bail was granted to the petitioners.

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