Regular bail in GST prosecution granted where custody was prolonged, co-accused had bail, and investigation remained incomplete.

Regular bail was granted in a GST prosecution because the alleged offences carried a maximum sentence of five years, the applicant had remained in custody since 26.01.2020, similarly placed co-accused had already been enlarged on bail, and the investigation had not been completed within the previously indicated time. The Court also noted that the matter turned principally on documentary material and that detailed evidence was not being examined at this stage. On those circumstances, the Court exercised discretionary bail jurisdiction and directed release on regular bail subject to bond and stated conditions.

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Issues: Whether the applicant was entitled to be enlarged on regular bail in a prosecution under the Goods and Services Tax laws, having regard to the maximum punishment, the period of custody, the bail granted to co-accused, and the continuing pendency of investigation.

Analysis: The application was considered on the basis that the alleged offences carried a maximum sentence of five years, the applicant had remained in custody since 26.01.2020, similarly placed co-accused had already been granted bail, and the investigating agency had not completed the investigation within the time indicated earlier. The Court also recorded that the matter rested principally on documentary material and that, without entering into detailed evidence, the circumstances justified exercise of discretionary bail jurisdiction.

Conclusion: The applicant was held entitled to bail and was directed to be released on regular bail on execution of bond and compliance with the stated conditions.

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