Default bail under criminal procedure applies where GST offence charge-sheet is not filed within the statutory custody period.

A person arrested for alleged offences under the Maharashtra Goods and Services Tax Act was held entitled to bail because the alleged offences carried a maximum sentence of less than ten years, bringing section 167(2)(a)(ii) of the Code of Criminal Procedure into play. As no charge-sheet had been filed within the statutory period and the accused had already spent 54 days in custody, continued pre-trial detention was found unjustified. The discussion also noted that the issue of delegation of power under section 69 was left open for later consideration and did not affect the bail determination.

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Issues: Whether the petitioner, arrested for alleged offences under the Maharashtra Goods and Services Tax Act, 2017, was entitled to bail in view of the maximum punishment prescribed and the period of custody already undergone.

Analysis: The petitioner was arrested for alleged offences under clauses (b) and (c) of sub-section (1) of section 132 of the Maharashtra Goods and Services Tax Act, 2017. The Court noted that the maximum punishment applicable on the allegations was imprisonment up to five years and fine. It further noted that section 167(2)(a)(ii) of the Code of Criminal Procedure, 1973 applies where the investigation relates to an offence punishable with imprisonment for a term of less than ten years, and that an accused is entitled to bail on expiry of the statutory period if charge-sheet is not filed and bail is furnished. As the petitioner had completed 54 days in custody and no charge-sheet had been filed, the Court found that the continued detention was not justified. The question regarding delegation of power under section 69 was left open for deeper consideration in a later hearing and did not affect the bail determination.

Conclusion: The petitioner was held entitled to bail, subject to the conditions imposed by the Court.

Final Conclusion: The petition succeeded to the extent of release on bail, with compliance-oriented conditions securing the investigation.

Ratio Decidendi: Where the alleged offence carries a maximum sentence of less than ten years and the statutory period under section 167(2)(a)(ii) of the Code of Criminal Procedure, 1973 has expired without filing of the charge-sheet, continued pre-trial detention is not justified and bail should ordinarily follow, subject to appropriate conditions.

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