Bail in GST offence matters may be granted where custody is prolonged and further investigation is not required.

Custodial duration, filing of the complaint, lack of further investigative , compoundable nature of the alleged CGST offence, and parity with similarly placed accused supported bail under Section 439 CrPC. The Rajasthan HC noted that the maximum punishment was five years and that no opinion was being expressed on the merits of the case. On those considerations, bail was granted to the petitioners.

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Issues: Whether the petitioners, ed of offences under the Central Goods and Services Tax Act, 2017, were entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The petitioners were in custody for a considerable period, the complaint had already been filed, and they were not shown to be required for further investigation. The maximum punishment for the alleged offence was five years, the offence was compoundable, and similar accused had already been enlarged on bail. The Court also recorded that no opinion was being expressed on the merits of the case.

Conclusion: Bail was granted to the petitioners.

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