Bail in CGST prosecution granted after prolonged custody, likely delay, and compoundable offences were considered on totality of circumstances.

Bail was granted in a CGST Act prosecution under Section 439 CrPC after the Court considered the petitioner's custody since 30.08.2021, the likely delay in completion of proceedings, and the totality of circumstances. The Court noted that the alleged offences were stated to be compoundable and triable by a Magistrate, and it expressly refrained from expressing any opinion on the merits of the allegations. Relief was therefore allowed on bail principles rather than any finding on guilt or innocence.

---

---

Issues: Whether the petitioner, arrested in connection with offences under the CGST Act, 2017, was entitled to bail under Section 439 of the Code of Criminal Procedure, 1973.

Analysis: The petitioner was in custody from 30.08.2021, the proceedings were likely to take time, and the Court granted relief without expressing any opinion on the merits of the allegations. The offences were stated to be compoundable and triable by a Magistrate, and the bail plea was considered on the totality of the circumstances.

Conclusion: Bail was granted to the petitioner under Section 439 of the Code of Criminal Procedure, 1973.

---