Regular bail in GST prosecution granted where custodial interrogation was unnecessary and no risk of absconding was shown

Regular bail was granted in a prosecution under the Central Goods and Services Tax Act, 2017 after the court considered the nature of the alleged offence, the maximum sentence prescribed, filing of the challan, the absence of any shown risk of absconding or influencing witnesses, the petitioner's age, the deposit made towards the department, and the lack of need for further custodial interrogation. On these facts, continued custody was found unnecessary, and release on bail was directed subject to satisfaction of the trial court.

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Issues: Whether the petitioner, prosecuted for offences under the Central Goods and Services Tax Act, 2017, was entitled to regular bail.

Analysis: The application was considered on the nature of the alleged offence, the maximum sentence prescribed, the fact that the challan had already been filed, the absence of any shown apprehension of absconding or influencing witnesses, the petitioner's age, the deposit made towards the department, and the need for custodial interrogation. On these circumstances, further custody was found unnecessary.

Conclusion: Regular bail was granted to the petitioner subject to satisfaction of the trial court.

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