Regular bail in GST prosecution granted after prima facie assessment and absence of special circumstances.

Regular bail under Section 439 CrPC was considered in a prosecution for alleged GST offences. The Court noted the applicant's custody since 01.08.2021, the period of alleged offence, the absence of special circumstances shown by the prosecution, and the limited scrutiny appropriate at the bail stage. On a prima facie assessment of the allegations and the general principles governing bail, discretion was exercised in favour of release. Bail was granted subject to conditions.

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Issues: Whether the applicant was entitled to regular bail in a prosecution for alleged offences under the GST enactments.

Analysis: The application for regular bail was considered under Section 439 of the Code of Criminal Procedure, 1973. The Court noted the period of alleged offence, the applicant's custody since 01.08.2021, the absence of special circumstances brought on record by the prosecution, and the limited discussion warranted at the bail stage. Applying the principles governing grant of bail and taking a prima facie view of the allegations, the Court found it fit to exercise discretion in favour of release on bail.

Conclusion: The applicant was entitled to regular bail, subject to conditions.

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