Regular bail in CGST prosecution granted after charge-sheet, completed investigation, custody period, and health factors supported discretion.

Regular bail was granted in a prosecution under Section 132(1)(a) of the CGST Act after the Court exercised its discretion under Section 439 CrPC. The investigation was complete and the charge-sheet had been filed; the Court also considered the period of custody, the maximum sentence prescribed, the applicant's age and health, and the absence of any special adverse circumstance. On a prima facie assessment, and without detailed examination of the evidence, the Court found the matter fit for bail, subject to conditions.

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Issues: Whether the applicant was entitled to regular bail in a prosecution under Section 132(1)(a) of the Central Goods and Services Tax Act, 2017.

Analysis: The application was considered under Section 439 of the Code of Criminal Procedure, 1973. The investigation had been completed and the charge-sheet filed. The Court also noted the period of custody, the maximum sentence prescribed, the applicant's age and health, and the absence of any special circumstance brought on record against the applicant. On a prima facie assessment and without entering into the evidence in detail, the Court found the case fit for exercise of the bail discretion.

Conclusion: Regular bail was granted in favour of the applicant, subject to specified conditions.

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