Bail in GST arrest matters granted after custody, charge gravity, and clean antecedents were considered.

A petitioner arrested for alleged offences under the Central Goods and Services Tax Act, 2017 was granted bail under Section 439 CrPC after the court considered the nature of the allegations, the period of custody, filing of the complaint, the record before it, the fact that the offence was triable by a Magistrate, the maximum punishment prescribed, and the absence of criminal antecedents. The court made clear that no opinion was being expressed on the merits of the prosecution. Bail was allowed subject to furnishing the stipulated bond and sureties and complying with the conditions under Section 437(3) CrPC.

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Issues: Whether the petitioner, arrested for alleged offences under the Central Goods and Services Tax Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The application was considered in light of the nature of the allegations, the period of custody, the filing of the complaint, the material placed on record, the fact that the offence was triable by a Magistrate, the maximum punishment prescribed, and the absence of criminal antecedents. The Court also noted that no opinion was being expressed on the merits of the case while considering the request for bail.

Conclusion: Bail was granted to the petitioner, subject to furnishing the stipulated bond and sureties and compliance with the conditions under Section 437(3) of the Code of Criminal Procedure, 1973.

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