Anticipatory bail in CGST prosecution granted for a limited period until cognizance, subject to cooperation conditions.

Anticipatory bail in a prosecution under Section 132(1) of the CGST Act was considered while investigation remained pending and no charge-sheet had been filed. The request was assessed with reference to the nature of the accusation, the applicant's antecedents, the stage of investigation, the principles governing arrest and anticipatory bail, and the prevailing Covid-19 situation. Protection was granted only for a limited period, continuing until cognizance is taken on the police report, and it was made subject to conditions ensuring cooperation with the investigation and compliance with the order.

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Issues: Whether the applicant was entitled to anticipatory bail in respect of the alleged offence under the Central Goods and Services Tax Act, 2017, pending investigation and before cognizance.

Analysis: The application arose from allegations under Section 132(1) of the Central Goods and Services Tax Act, 2017. The investigation was still pending and no charge-sheet had been submitted. The request for protection was considered in the context of the nature of the accusation, the applicant's antecedents, the stage of investigation, the principles governing arrest and anticipatory bail, and the prevailing Covid-19 situation. The protection granted was confined to a limited period, namely until cognizance is taken on the police report, with conditions to ensure cooperation with investigation and compliance with the order.

Conclusion: Anticipatory bail was granted to the applicant for a limited period till cognizance is taken on the police report, subject to the stated conditions.

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