Bail in GST offences: prolonged custody, early trial stage, and parity with similar cases supported release.

Prolonged custody, an early trial stage, and parity with similar GST bail orders justified release on bail in offences under the Central Goods and Services Tax Act, 2017 carrying a maximum sentence of five years. The HC noted that the petitioner had remained in custody for over one year while the case was still at the pre-charge evidence stage, and treated prior bail grants by coordinate benches in similar matters as supporting discretion in favour of release. On that basis, the second bail application was allowed and bail was granted subject to furnishing the required bond and sureties and appearing before the trial court as directed.

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Issues: Whether the second bail application deserved to be allowed in view of the petitioner's custody period, the stage of the proceedings, the maximum sentence prescribed, and the grant of bail in similar cases.

Analysis: The petitioner had remained in custody for more than one year, the matter was still at the stage of pre-charge evidence, and the offences alleged under the Central Goods and Services Tax Act, 2017 carried a maximum sentence of five years. The Court also noted that Coordinate Benches had granted bail in similar GST matters. These considerations were treated as sufficient to exercise discretion in favour of release on bail.

Conclusion: The second bail application was allowed and bail was granted to the petitioner.

Final Conclusion: The petitioner was ordered to be released on bail subject to furnishing the specified bond and sureties and appearing before the trial court as required.

Ratio Decidendi: In an offence carrying a maximum sentence of five years, prolonged custody and an early stage of trial may justify grant of bail, especially where similar cases have been granted bail by Coordinate Benches.

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